Return To In-Person Tax Court Trials Adds Wrinkles For Attys

Tax attorney Abbey Garber was quoted in a Law360 article about the U.S. Tax Court's decision to return to in-person trial sessions this winter, with an option to request a virtual proceeding. The shift will require tax practitioners to weigh their witnesses, clients, technology and expenses when deciding whether to conduct an in-person trial or request a virtual proceeding.

Mr. Garber said he would prefer in-person Tax Court proceedings because being in the same room can help an attorney, opposing counsel and the judge better evaluate the credibility of the witnesses. "People are still much more persuasive in person, and we all think we can judge the credibility of somebody more effectively in person," he said. Being in an actual courtroom also lends an air of importance to the proceedings, he continued. It makes an impression on people to walk into a courthouse, sit in a courtroom and be sworn in sitting three feet from the judge with a court reporter nearby and an attorney in front of you asking questions, he said. "That impresses upon witnesses the importance of doing their best," he said.

READ: Return To In-Person Tax Court Trials Adds Wrinkles For Attys (Subscription required)