Bipartisan Disaster Tax Provisions Address Last Year’s Problems – Partner Steven L. Jager Featured in Tax Notes Article

The Senate recently passed a bipartisan infrastructure bill that includes a disaster tax relief provision and addressed issues in filing deadlines for taxpayers taking disputes to the Tax Court. However, while these new provisions are a start, they also leave room for new questions. Partner Steven L. Jager explained that the provisions include filing locations that may be difficult to access for certain taxpayers.

The bill includes two filing locations: the Tax Court’s office and “any on-line portal” used by the Tax Court. Steven discussed that the online portal language could be a problem, specifically for those who may not have the technology to support the Tax Court’s online system. “The Tax Court has been careful to address those sorts of access issues in other areas,” Steven commented, “particularly access to the remote trials implemented during the pandemic,” and as such this should be addressed now as well.

Read the full article here.