Burnaby49 wrote:Your Tax Court website is pretty pathetic. I clicked on the case link and got this;
Access frequency exceeded. Please try again later
That response is related to the Tax Court's "New, Improved Electronic Filing System."
In theory, all tax case-related documents can be accessed by all registered (with the court) parties to the case.
However, fearing an overload of their Internet support infrastructure, the Court's Information Technology organization (which consists ENTIRELY of contractors -- no government staff) restricted ALL the plaintiffs and the Respondent (IRS Commissioner as represented by the Chief Counsel) in a specific case to three "looks" at any document.
US Tax Court Electronic Access wrote:The Tax Court does not impose user fees or charge to view, save, or print documents. Each registered party may electronically view each document three times through eAccess. If twelve attorneys who are registered as practitioners for eAccess file a petition or enter appearances on behalf of a petitioner, such as an individual, business, or estate, all would share three views of each document in the case. Further, a petitioner who is represented by a practitioner may register for eAccess, but he and his practitioner would share three views of each document. Registered attorneys representing respondent would also share three views of each document in a case.
After a party has viewed a document three times through eAccess, the document is no longer accessible to that party through eAccess. A document may be saved or printed, however, and parties are encouraged to do so. Documents available to the public through Docket Inquiry or Opinions Search--opinions, orders, and decisions--may be viewed an unlimited number of times.
E.G., If two spouses are parties to a tax case, but have retained separate Counsel, (that makes four people) only three of them will be able to look at any of the electronic documents.
To make a long story short, for some reason, the Court's Internet site has determined that YOU, a member of the public, aare subject to the restriction and have violated it. However, if you go back a few hours later, the Court's computer usually forgets about your prior visits and opens the document for you.
Taxes are the price we pay for a free society and to cover the responsibilities of the evaders