Effective 16 November 2020, the US Tax Court resumed accepting hand-delivered documents to the main courthouse building in Washington DC.
The US Tax Court building had been closed on 18 March 2020 as a result of the ongoing COVID-19 pandemic. Operations were temporarily shut down and mail and other deliveries were put on hold until the court re-opened (deliveries postmarked within allotted timelines were considered timely). Mail delivery resumed and hand-delivered documents were accepted on and after 10 July 2020. Shortly after that, in-person acceptance of hand-delivered documents was again suspended effective 30 October 2020, but eAccess and eFiling systems remained operational.
These changes were announced in various press releases issued by the US Tax Court to accommodate remote operations during the ongoing COVID-19 pandemic.