As a service to our members and the legal community, below is a compilation of court operational updates during the COVID-19 emergency. We strive to provide you with the latest information by updating this page regularly. If you have questions, tips, or suggestions, please email email@example.com.
Court Operations Updates Summary
last updated: September 9, 2:00 p.m.
San Francisco County Superior Court
The Superior Court of California County of San Francisco joins in the statement of the California Supreme Court in condemning racism in all its forms, including the persistent systemic racism that continues to this day. We recognize that it is not just a historical problem, and we accept the mandate of the California Supreme Court in recognizing that there is much work left for courts to do to make racial equity and inclusion a lived reality for all. We renew our commitment to that work, pledging to challenge ourselves and our assumptions, to listen and learn more about the impacts of racial injustice, to strive constantly to improve the Superior Court to offer access to justice for all. This is our moral and ethical duty.
COVID-19 updates page, last updated June 1:
All changes to operations are reflected in the Presiding Judge's General Order in response to the COVID-19 pandemic.
All orders of the Presiding Judge are authorized by emergency orders or a statewide order by the Chief Justice of California and Chair of the Judicial Council.
The Judicial Council has approved 13 emergency rules due to the immediate and ongoing impact of the Covid-19 pandemic. These 13 emergency rules have been added as Appendix I of the California Rules of Court.
Information about services in specific court divisions:
COURT TO RESTORE SERVICES STARTING JUNE 1
The San Francisco Superior Court is restoring a number of services to its operations on June 1 that were reduced at the beginning of the COVID-19 pandemic. Although the court remained open during the pandemic, the need to follow City and County of San Francisco and Department of Public Health guidelines required the court to reduce a large amount of its operations in order to meet social distancing and other health and safety rules.
However, even with the resumption of many court services, health and safety guidelines remain our top priority. Those guidelines apply to our employees and the public and will impact staffing levels and operations. Please note that the following rules apply to everyone coming to any of our courthouses.
- You must wear a mask or face covering to enter any court facility and during all times you remain inside a courthouse. The court will not provide masks or face coverings.
- If you are sick, please do not come to court. No one who is sick or is exhibiting COVID-19 symptoms will be permitted to enter any court facility.
- Please expect longer lines and wait times. The court will follow social distancing requirements inside and outside our facilities and some building access will be limited.
- Please note and adhere to the posted signs regarding social distancing, face coverings and health and safety guidelines. Please wash your hands frequently. Hand sanitizer will be provided throughout the courthouses.
The court encourages you to visit our website at https://sfsuperiorcourt.org/ to see what services are available before you visit any of our facilities. Beginning on June 1, the following services will be available.
Law and Motion
For motions filed before June 1, 2020, with hearing dates that were vacated by the Court’s General Orders, the moving party should meet and confer with opposing counsel to agree upon a proposed hearing date and, if the motion is not already fully briefed, a schedule for the completion of briefing. Once the parties have reached agreement, they should send an email to firstname.lastname@example.org stating that they have stipulated to a new hearing date and specifying the new date and the date on which the motion originally was scheduled to be heard. Counsel will be notified by email or telephone if their proposed hearing date has been approved. If the date requested is unavailable, another date will be assigned.
For motions filed on or after June 1, 2020, the moving party should confer with all other parties before scheduling and noticing a hearing, and may then e-file and notice the hearing in accordance with Code of Civil Procedure section 1005 or other applicable requirements. The moving party need not obtain a hearing date or reservation number before filing the motion.
For all law and motion matters, the court will post tentative rulings and follow the procedures set forth in San Francisco County Superior Court Local Rule 8.3 et seq. All hearings will be conducted remotely by CourtCall or by videoconference. No in-person appearances will be permitted.
Ex parte hearings in law and motion matters are held daily at 11:00 a.m. by CourtCall. No later than two (2) hours prior to the hearing, the moving party must efile the moving papers and attach them to an email to the opposing party/counsel addressed to email@example.com with the subject line, “Ex Parte Application.”
A party presenting an ex parte application in the law and motion department for a temporary restraining order, alternative writ, appointment of a receiver, or similar matter must schedule the hearing with the court by sending an email to firstname.lastname@example.org at least 24 hours in advance of the proposed hearing date.
Any party who wishes to have a discovery motion heard, whether or not it was previously scheduled for hearing, must confer with all other parties before scheduling and noticing the hearing. The moving party shall file a new or amended notice of motion setting the matter for hearing in accordance with Code of Civil Procedure section 1005 or other applicable requirements.
The Complex Litigation Departments will begin scheduling telephonic conferences. For all pending motions prior to June 1, 2020, please continue to file opposition and reply briefs on the previously agreed upon schedule. If counsel need a continuance on their briefing deadlines, they shall meet and confer to adjust any briefing schedules, and them email the court on their agreed upon deadlines. For all Joint CMC statements for CMCs set before June 1, 2020, counsel should continue to meet and confer to prepare the statement and file these statements on the day their hearing would have occurred. Based on the filed statements, the court will set further dates.
The Records Public Viewing Room is closed. Records requests may be mailed or dropped off in the Court’s Dropbox in the first-floor lobby. All records request must have a self-addressed stamped envelope for returned paperwork. There are no pick-up options for records requests. Please see the Court’s website for additional information and the Court Form to request Records. The Court Clerk’s office will be open with limited hours and service.
The Court continues to accept applications for civil harassment restraining orders. The Court Clerk’s office will be open with limited hours and service, but there is a drop box in the first-floor lobby. If restraining order applications are submitted before 10 a.m., a person will receive a call to come pick up the restraining order the same day after 2:30 p.m. If restraining order paperwork is submitted after 10 a.m., a person will receive a call to pick up the restraining order the next business day.
Civil Filings Office
The Civil Filings Office will reopen on June 8, 2020. When services are restored, the office will re- open from 8:30 a.m. to 12:30 p.m. Filers are encouraged to electronically file, mail in their filings or use the drop boxes located in the first-floor lobby. If documents are mailed or put in the drop box, the filer must include copies and a self-addressed stamped envelope to receive returned filings. There are no document pick up boxes located at the Civic Center Courthouse.
Civil Courtroom Hearings and Proceedings
Where possible, courtroom proceedings will proceed via CourtCall or by another videoconferencing application. Please check the Court’s website at https://sfsuperiorcourt.org for the Court’s most recent updates regarding court operations. In addition, please use the Court website’s Online Services to access the most recent updates in your case.
Small Claims Filings and Hearings
The Court Clerk’s office will reopen on June 8, 2020. When services are restored, the office will re- open from 8:30 a.m. to 12:30 p.m. Small Claims filings may be submitted by mail or dropped off in the first-floor lobby drop box. Please include a self-addressed stamped envelope and copies for returned filings.
All Small Claims hearings have currently been continued and notices have been mailed with future court hearing dates. To see the latest updates to your previously filed case, please access the court’s website online services at https://sfsuperiorcourt.org.
Alternative Dispute Resolution
In an effort to limit the number of people entering the courthouse, mediations will be conducted remotely via telephone or videoconference until further notice. See the ADR page on the court’s website for more information about the program and the procedure for requesting a mediation: https://www.sfsuperiorcourt.org/divisions/civil/dispute-resolution.
General Civil Cases (not including Unlawful Detainers): Mandatory settlement conferences (MSCs) conducted by volunteer settlement conference officers will resume being scheduled in advance of the trial date. The Court will attempt to schedule MSCs in as many cases as possible but does not have the capacity to set MSCs in all cases. In an effort to limit the number of people entering the courthouse, MSCs will be conducted remotely via telephone or videoconference until further notice. See Local Rule 5.0 for more information about MSCs.
General Civil Cases (not including Unlawful Detainers): The Voluntary Settlement Conference (VSC) program will continue to operate with some changes. The Court has civil trial judges available to conduct remote settlement conferences. Counsel (and self-represented litigants) should confer with each other and with their clients in advance of trial call and be prepared to advise the Presiding Judge at trial call whether all parties agree to conduct a VSC. Only cases where all parties agree will be considered. The Presiding Judge will select cases based upon availability and will assign the settlement conference judge, date and time for the settlement conference. Settlement conferences will be conducted on Friday mornings the week of trial call, unless notified otherwise. The parties must coordinate the videoconferencing platform. The settlement conference may be conducted telephonically rather than via videoconference at the settlement judge’s discretion.
The Probate Department has resumed full operations with appropriate modifications.
Modified filing rules will be in place. In trust and estate matters, counsel and self-represented parties who have opted in to e-filing must e-file all papers; courtesy copies must be promptly delivered by mail or in person by depositing the papers in the secure drop box outside Room 103. Self-represented parties in trust and estate matters who have not opted in to e-filing must submit their papers for filing by mail or in person by depositing the papers in the secure drop box outside Room 103 and must include additional copies to allow the clerk to route courtesy copies to Room 202. Counsel and self-represented parties in conservatorship and guardianship proceedings must submit any papers for filing by mail or in person by depositing the papers in the secure drop box outside Room 103 and must include additional copies to allow the clerk to route courtesy copies to Room 202.
Modified hearing rules will also be in place. Most hearings will be conducted by CourtCall or, where available, video. Certain hearings may be conducted in person, but parties are strongly encouraged to appear through CourtCall whenever possible. Petitioning and moving parties must inform all parties entitled to notice of the Probate Department’s remote hearing procedures.
The Department will resume holding ex parte calendars on Mondays through Fridays at 10:00 a.m. and 10:30 a.m. Drop-off ex parte petitions will be considered on a rolling basis. The Department will resume scheduling Law & Motion matters for hearing on Wednesdays and Thursdays at 2:00 p.m. and 2:30 p.m., and Fridays at 9:00 a.m. Any party seeking to set a new motion on the Probate Law & Motion calendar may obtain a hearing date and time by sending an email to email@example.com. The Department will resume trust and estate calendars on Mondays, Tuesdays and Wednesdays at 9:00 a.m. The Department will resume Guardianship calendars on Tuesdays at 1:00 p.m. and probate conservatorship calendars on Thursdays at 9:00 a.m.
All trust, estate, guardianship, and probate conservatorship hearings calendared for a date between March 18, 2020 and June 19, 2020, inclusive, were continued for exactly twelve weeks, unless the new date fell on a holiday, in which case the hearing was continued to the subsequent appropriate calendar (e.g., if the presumptive new date fell on Monday, September 7, 2020, the hearing was continued to the next Monday, September 14, 2020). The new dates for hearings are available on the court’s electronic register of actions. New petitions will be given hearing dates consistent with calendar availability. LPS and mental health calendars will continue, with in person and remote appearances, as appropriate.
For more information see the current General Order of the Probate and Mental health Division, which is available on the court’s website at https://sfsuperiorcourt.org/divisions/probate.
UNIFIED FAMILY COURT
Beginning June 8, 2020, the Clerks’ Offices are open Monday through Friday, (except on holidays) from 8:30 a.m. to 12:30 p.m., pending further notice.
Drop boxes for Unified Family Court (UFC) are placed outside of each clerk’s office in rooms 103, 402 and 101, which can be accessed and utilized Monday through Friday (except on holidays) from 8:30 a.m. to 4 p.m., to avoid waiting in line. The clerks’ offices are located at:
- United Family Court Clerk’s Office (includes Family Law, Juvenile Dependency and Child Support filings, 400 McAllister Street, Room 402.
- Juvenile Justice Center Clerk’s Office, 375 Woodside Avenue, Room 101.
For general updated information related to the Unified Family Court operations, please go to https://www.sfsuperiorcourt.org/divisions/ufc. Please be advised that, due to the COVID-19 pandemic, your case may proceed telephonically, by videoconferencing or by personal appearance in the courtroom. If you personally appear for your case, all UFC courtrooms will follow social distancing guidelines and you will be required to wear a mask or face covering.
Departments 403/404 will continue to post tentative rulings scheduling mediations and hearing dates pursuant to San Francisco County Superior Court Local Rule 11.7(D)(3) and
California Rules of Court, Rule 3.1308(a)(1). Please go to https://www.sfsuperiorcourt.org/divisions/ufc/tentative-rulings for tentative ruling instructions. All hearings will be conducted telephonically or by video conferencing. In person appearances will be permitted at the discretion of the judicial officer.
Department 405 trials and judicial settlement conferences will be rescheduled following a trial setting conference. All trials will be conducted telephonically or by video conferencing. In person appearances will be permitted at the discretion of the judicial officer.
Departments 406/425 hearings will be conducted telephonically or by video conferencing. In person appearances will be permitted at the discretion of the judicial officer.
Department 3/4 at the Juvenile Justice Center will be conducted telephonically or by video conferencing. In person appearances will be permitted at the discretion of the judicial officer.
Department 416 hearings will be conducted telephonically.
- 403/404 Monday – Friday 9 a.m. – 4:30 p.m.
- 405 Monday – Friday 9 a.m. – 4:30 p.m.
- 406/425 Monday – Friday 8:30 a.m. – 4:30 p.m.
- 416 Monday – Friday 8:30 a.m. – 4:30 p.m.
- Dept. 3/4 Monday – Friday 9 a.m. – 4:30 p.m.
The Criminal Office will reopen on June 8, 2020. When services are restored, the office will re- open from 8:30 a.m. to 12:30 p.m. Phone service is currently open from 8:30 a.m. to 2:00 p.m., until further notice. Please call (415) 551-0651 and ask to speak to a clerk.
It is highly recommended that you phone the criminal office as many services are now available over the phone, online or by mail. You may experience long wait times to enter the Hall of Justice and receive in-person service at the windows. The drop box remains available outside of room 101.
The Traffic Office will reopen on June 8, 2020. When services are restored, the offices will be open from 8:30 a.m. to 12:30 p.m. Phone service is currently open from 8:30 a.m. to 2:00 p.m., until further notice. Please call (415) 551-8550 and ask to speak to a clerk.
It is highly recommended that you phone the traffic office as many services are now available over the phone, online or by mail. You may experience long waits in to enter the Hall of Justice and to receive in-person service at the windows The drop box remains available outside of room 145.
The Court Collections Office will reopen on June 8, 2020. When services are restored, the offices will be open from 8:30 a.m. to 12:30 p.m. Phone service is currently open from 8:30 a.m. to 2:00 p.m., until further notice. Please call (415) 551-0670 and ask to speak to a clerk.
To make a payment on delinquent court-ordered debt, contact Alliance One at (877) 541-8420 or at WWW.PAYAOI.COM
It is highly recommended that you phone the court collection unit as many services are now available over the phone, online or by mail. You may experience long wait times to enter the Hall of Justice and to receive in-person service at the windows. The drop box remains available outside of room 101.
Our Court is committed to providing a healthy and safe environment, and will take the following steps to adhere to all public safety and social distancing guidelines. Social distancing guidelines will be followed and smaller number of prospective jurors will be instructed to report on any given day. Those prospective jurors who are not feeling well or who have COVID-19 symptoms, must stay home and should contact Jury Services Office at (415) 551-3608 for further reporting instructions. Face masks are required to enter the Courthouse and shall be worn at all times when inside any courthouse. The Sheriff’s Department will monitor the security lines and the Jury Assembly Room to ensure that all prospective jurors are engaging in social distancing. The Court will provide a clean and sanitized Jury Assembly Room, as well as all courtrooms to be used for trials. The Court will work in conjunction with the San Francisco Department of Health to ensure the safety of all prospective jurors.
Self-represented litigants may visit the ACCESS CENTER webpage at https://www.sfsuperiorcourt.org/self-help for information on telephone assistance, online survey inquiries, and for legal informational materials in the self-help library. These services are currently available and do not require a visit to the courthouse.
Beginning June 2, 2020, the ACCESS Center will provide limited in-person services for triage, brief information and referrals. Window assistance will be available Monday, Tuesday, Thursday, 8:30 a.m. to 11:30 a.m. at the Civic Center Courthouse in Room 103, Windows 1 and 3. Brief triage services are limited to 40 tickets each Monday, Tuesday and Thursday morning. Individuals must complete an in-person intake in order to receive a ticket to be seen on a first come, first served basis.
All other substantive and procedural information and assistance will be provided off-site by telephone and online inquiries only
San Francisco Immigration Court
The San Francisco Immigration Court will begin reopening on September 28, 2020 for non-detained hearings.
Executive Office for Immigration Review (EOIR) Operational Updates during COVID-19 are posted here:
As previously announced, certain immigration courts have resumed non-detained hearings. Hearings in non-detained cases at courts without an announced date are postponed through, and including, July 10, 2020. For case specific information, please have the relevant alien registration number and call 800-898-7180 or visit the Automated Case Information portal.
EOIR has established temporary email accounts for the Office of the Chief Administrative Hearing Officer, the Board of Immigration Appeals, and the immigration courts nationwide to facilitate electronic filing for all parties while the rollout of the EOIR Courts & Appeals System (ECAS) is delayed due to COVID-19. Those who have already opted-in to ECAS should continue to use ECAS where it is available. Others who wish file by email may do so as instructed on the "Filing by Email - Immigration Courts" page, "Filing by Email - Board of Immigration Appeals," and "Filing by Email - Office of the Chief Administrative Hearing Officer" pages, each of which outlines requirements that apply to filing by email and the email address for each immigration court and the BIA. Please also check any court-issued standing orders, for court-specific instructions. Please note EOIR cannot provide technical support at this time. If you have questions, please contact the EOIR Office of Policy, Communications and Legislative Affairs Division at PAO.EOIR@usdoj.gov
Judicial Council of California
Courts impacted by wildfires (September 9):
California Courts news related to COVID-19, updated August 18:
Summary of Court Emergency Orders (September 4):
Judicial Council, Chief Justice Consider Ending Some Emergency Measures as California and Courts Expand Reopening (June 8): https://newsroom.courts.ca.gov/news/judicial-council-chief-justice-consider-ending-some-emergency-measures-as-california-and-courts-expand-reopening
Council Working Group Releases Pandemic Recovery Resource Guide for Courts (June 3):
Judicial Council Revises Emergency Rule on Statutes of Limitations in Civil Cases
(May 29): https://newsroom.courts.ca.gov/news/judicial-council-revises-emergency-rule-on-civil-filing-deadlines
Judicial Council Launches Working Group to Aid Courts in Pandemic Recovery (May 12):
Judicial Branch Emergency Actions: Criminal, Civil and Juvenile Court (April 29):
California Chief Justice Extends Criminal Trial Deadlines (April 29):
California Supreme Court Orders Bar Exam Delayed, Administered Online (April 27):
Council Makes It Easier for Parties to Request Changes to Support Orders Amid Pandemic (April 20):
Judicial Council Mandates Electronic Service of Documents in Most Civil Cases (April 17):
Judicial Branch Emergency Actions: Criminal, Civil and Juvenile Court (April 10):
Judicial Council adopts 11 temporary emergency rules to lower jail population, suspend evictions and foreclosures (April 6):
Statewide Order of the Chief Justice (March 30):
California Court of Appeal, First Appellate District
Updates are posted here, last updated July 8: https://www.courts.ca.gov/1dca.htm
Because of the emergency due to the COVID-19 virus, and in cooperation with the orders of various Bay Area county departments of public health, the court is operating remotely, with few staff at the courthouse. The court will continue to receive correspondence and filings both via paper and electronically.
Pursuant to Misc. Order 2020-2, all in person oral argument sessions in the Court of Appeal, First District, are suspended. Counsel who choose to present oral argument must do so via video conference.
Commencing June 18, 2020, the Court of Appeal, First Appellate District, will conduct oral argument via videoconference using BlueJeans. Counsel participating in oral argument will receive a specific emailed invitation to the appropriate oral argument. Members of the public can view oral argument by clicking on a link, appearing the day of oral argument, on the court’s “Calendars” page.
California Supreme Court
Updates are posted here (last updated August 19):
2021 Oral Argument Calendar:
The Supreme Court continues to closely monitor the evolving COVID-19 coronavirus situation, and is following guidance provided by federal, state, and local health authorities to limit the spread of the virus. In response to the coronavirus situation, the court has adopted expanded e-filing rules for litigants, previously extended the deadlines under the California Rules of Court for an additional 30 days for all Supreme Court proceedings under an amended Administrative Order, and until further notice will be conducting oral argument from the San Francisco Supreme Court Headquarters building with counsel appearing through teleconferencing, videoconferencing, or similar methods of remote participation. The court has also implemented additional social distancing and density controls for oral argument. The court has issued a third standing order concerning oral argument relating to the time allocation for uninterrupted opening argument.
U.S. District Court, Northern District of California
If you are currently representing yourself in a civil case in the Northern District of California or plan to do so, please consider contacting the Federal Pro Bono Project for free limited scope legal assistance. To make an appointment, please call (415) 782-8982 or email firstname.lastname@example.org.
COVID-19 updates are posted at (last updated July 23): https://www.cand.uscourts.gov/general-notices/
In light of the continuing COVID-19 public health emergency, access to all Northern District of California courthouses (San Francisco, Oakland, San Jose, and Eureka-McKinleyville) remains temporarily restricted to the public until further notice. See General Order 73. This period may be extended by further order.
Please refer to the following General Orders:
GO 72-5: IN RE: Coronavirus Disease Public Health Emergency (adopted 7/23/2020)
GO 73: Continuing Temporary Restrictions on Courthouse Access (amended 05/21/2020)
GO 74: Temporary Use of Teleconferencing in Criminal Matters Pursuant to CARES ACT (amended 6/24/2020)
GO 75: Temporary Suspension of Rules Regarding Personal Service by USMS (adopted 3/30/2020)
The court will continue accepting electronic filings through ECF. For pro se or other documents that have traditionally been filed in paper format, please first contact the phone numbers below to learn of alternative options for filing. If needed, paper filings may be submitted by US Mail or private carrier, and a drop box is available for manual filing at the San Francisco, Oakland, and San Jose courthouses. See General Order 73. Mail and drop box filings will be picked up only intermittently. Please note that for health and safety reasons, submission of paper filings (through US Mail, private carriers, or in person via drop box), is strongly discouraged. Emergency filings should not be submitted by mail or drop box.
Questions may be directed to the following phone numbers: San Francisco Courthouse: (415) 522-2000; Oakland Courthouse: (510) 637-3530; San Jose Courthouse: (408) 535-5363; or McKinleyville Courthouse: (707) 445-3612. Questions about under-seal criminal filings, payments, or deliveries should be directed to (415) 522-2000. Questions may also be emailed to ECFHELPDESK@cand.uscourts.gov, or for media inquiries, to email@example.com.
For updated information on Santa Rita Jail, please visit alamedacountysheriff.org/admin_covid19.php.
U.S. Court of Appeals for the Ninth Circuit
Effective July 1, 2020, the Court will no longer provide automatic extensions of time based solely on a Notice. Requested extensions will require a motion and a showing of cause pursuant to Circuit Rule 31-2.2. You are encouraged to use Form 14 in lieu of a written motion, or you may request a Streamlined Extension if eligible.
Operational update, June 29: http://cdn.ca9.uscourts.gov/datastore/general/2020/06/29/covid%20update%20june%2025.pdf
Arguments continue to be conducted as scheduled, with all judges and counsel
appearing remotely by video or telephone. We expect fully remote hearings to
continue at least through August 2020, and we will post an update if and when that
changes. Panels will continue to exercise their discretion under the rules to submit
cases without argument; to postpone argument to a later date; or to hold argument
via telephone or video. When argument is held, it will be live streamed to facilitate
Access to the Courthouses
Until further notice, our courthouses remain closed to the public. Attorneys and
parties who have access to CM/ECF are strongly encouraged to use it for
everything, including new petitions for review and original proceedings. If
unrepresented litigants have access to email, they are encouraged to submit their
filings, including petitions for review and all other pleadings, as PDF attachments,
directly to the Court at this email address: firstname.lastname@example.org.
We also have a drop box in the lobby of the Browning Courthouse at 95 Seventh
Street, San Francisco, CA 94103, and the Court continues to receive filings sent
via U.S. Mail or commercial delivery services.
Because the national response to the pandemic has disrupted services of all kinds,
the Court will continue to extend non-jurisdictional filing dates as needed, but will
now require a motion and a showing of cause pursuant to Circuit Rule 31-2.2. You
are encouraged to use Form 14 in lieu of a written motion, or you may request a
Streamlined Extension if eligible. As of July 1, 2020, the Court will no longer
grant automatic extensions of time based solely on a notice.
Court Hours & Staffing
Because we have limited staff available in the courthouses to answer phone calls,
we continue to accept and encourage that queries be sent by email to:
email@example.com. We will do our best to prioritize incoming filings and
questions, but there might be some delay in responding.
A lawyer or litigant who seeks an emergency stay or relief that requires immediate
attention should file a request per the instructions set out in the rules, by contacting
the court at firstname.lastname@example.org or (415) 355-8020.
Further updates will be posted on the Court’s website as the situation warrants.
U.S. Bankruptcy Courts
The latest information on federal courts is compiled here:
For the U.S. Bankruptcy Court, Northern District of California, updates are posted here (last updated July 23):
IRS Tax Court
COVID-19 updates are posted at: https://www.ustaxcourt.gov/
The United States Tax Court building remains closed to visitors. Mail delivery has resumed. See the Press Release. Documents may be deposited in a drop box at the building’s entrance. See the Press Release.
Taxpayers can continue to comply with statutory deadlines for filing petitions or notices of appeal by timely mailing a petition or notice of appeal to the Court. Timeliness of mailing of the petition or notice of appeal is determined by the United States Postal Service’s postmark or the delivery certificate of a designated private delivery service.
Returned Mail: If you previously sent a document to the Court and it was returned to you, resend the document to the Court as soon as possible. Please include with your resubmission a copy of the original envelope or container in which the document was first sent. You should retain a copy of any document sent to the Court.
To accommodate continuing uncertainties relating to the COVID-19 pandemic, and until further notice, Court proceedings will be conducted remotely. See the May 29, 2020 Press Release. See also the March 23 Press Release (canceling May 4–July 3 trial sessions), March 18 Press Release (closing the Tax Court building), March 13 Press Release (canceling April 6-May 1 trial sessions), and March 11 Press Release (canceling March 16–April 3 trial sessions).
Filing Deadlines: On April 9, 2020, the Internal Revenue Service (IRS) issued guidance (Notice 2020-23) that extends the deadline to file a Tax Court petition and a notice of appeal from a Tax Court decision. If the statutory deadline for filing a petition or notice of appeal falls on or after April 1, 2020 and before July 15, 2020, the filing deadline is now extended to July 15, 2020.