Tax Blog

The United States Tax Court announced on September 8, 2026, that it will be making three changes to its trial sessions administration. The Tax Court is a traveling court which appears across the country for the convenience of the taxpayers. 26 U.S.C. § 7446. Prior to its September 8, 2026, announcement, the Tax Court traveled to 74 cities for places of trial. The announcement stated that the Tax Court has added places of trial in Austin, Charlotte, Newark, Orlando, and Sacramento. The Tax Court now conducts trial in 79 locations.

The Tax Court also announced it will no longer reserve certain trial locations exclusively for small tax cases. A taxpayer may elect to hold trial at any of the 79 trial locations regardless of case size. For any taxpayer with a currently pending case, they may file a Motion to Change Place of Trial to request a new trial location.

Finally, the Tax Court has implemented a new “reporting calendar” beginning in the Fall 2027 term. Judges with reporting calendars will not automatically issue a trial date but instead a standing scheduling order with pretrial proceedings. Reporting calendars will allow Judges to set trial dates only when needed. Some cases will continue to be set as trial calendars.

Reporting calendars may allow taxpayers to see a judge earlier in their case. This creates opportunities for taxpayers to appeal to a judge much sooner for discovery disputes than with a traditional trial calendar. Reporting calendars may also allow the Internal Revenue Service to issue more subpoenas. In tax court, a subpoena is returnable when there is a specific date, time, and location set for requested documents or witnesses. Without a trial calendar setting, the Service may have more time to issue anticipated subpoenas needed before a trial setting.  The effects of a new reporting calendar will be fully determined in the Fall 2027 term.