New Trial Cities, Broader Access, and a Pilot of a Smarter Calendar
On September 8, 2026, Chief Judge Urda announced three significant changes to how the United States Tax Court administers its trial sessions. Here is what you need to know:
Five New Places of Trial
The Tax Court has added five new cities as places of trial, bringing the total number of potential trial locations nationwide to 79. The new locations are:
- Austin, Texas
- Charlotte, North Carolina
- Newark, New Jersey
- Orlando, Florida
- Sacramento, California
The Court used information from its online filing system to identify places of trial more closely aligning with the locations of the taxpayers who petition to have their case heard by the Tax Court. These changes help ensure access to the Court without traveling long distances to larger cities (sometimes in other states) necessitating more time off from work and more out of pocket expenses for travel.
Regular Cases Now Heard at All Locations
Previously, certain trial locations were limited to small tax cases—known as “S cases.” S cases are generally those with $50,000 or less per year in dispute, where the taxpayer selects less-formal procedures in exchange for having no right to appeal if the taxpayer disagrees with the Tax Court. Taxpayers with smaller cases are entitled to select regular case status, with more formal procedures and the right to appeal, but previously that might mean they would have to travel out of state to have their day in Court. Selecting regular case status previously meant taxpayers could not choose 15 cities:
- California- Fresno
- Florida- Tallahassee
- Idaho- Pocatello
- Illinois- Peoria
- Kansas- Wichita*
- Louisiana- Shreveport
- Maine- Portland*
- Montana- Billings
- New York- Albany
- New York- Syracuse
- North Dakota- Bismarck*
- South Dakota- Aberdeen*
- Vermont- Burlington*
- Virginia- Roanoke
- Wyoming- Cheyenne*
*-denotes sole location in the State
What is different is now that all 79 locations can hold trial for regular and S cases, taxpayers can choose the location that is most convenient for them, without having to give up any rights.
This also means that current cases can file a motion to change their place of trial. The Court generally treats the place of trial as the prerogative of the taxpayer. If a taxpayer previously selected S case status due to cost or convenience of location and would like both the right to appeal and more formal procedures, taxpayers can also file a motion to remove the S case designation, which will be decided by the Court based on the facts of the particular case.
New Reporting Calendar Pilot Program
Traditionally, the Court would wait for a certain number of taxpayers to request a particular location and then set a Trial Calendar at the location with about 100 cases or at least once per year, all set to be heard in a particular week. The taxpayer will receive a Notice of Trial for a particular week and an order explaining certain pretrial deadlines. When cases are expected to take more than 3 days for trial or the parties request a continuance, that case is removed from the Trial calendar and sometimes sit for months or a year without forward progress.
The new pilot program beginning in the Fall 2027 will divert certain cases to instead be on a “reporting calendar” with a particular judge. This gets a judge involved in the selected cases earlier, and ensures cases continue to make progress toward settlement or trial. The Court has not identified which types of cases it will select for the reporting calendar process, but without a motion from one of the parties, the Court likely only has a Petition and an Answer to determine whether to place the case on a reporting calendar. This process could assist the Court with cases in less-popular trial locations, ensuring both forward progress and timely resolution, preventing unnecessary travel for parties and the Court if cases are either not ready for trial or are on the verge of settlement. Large cases that typically take more than 3 days for trial or those who have been sitting idle for more than a year after having been removed from a previous trial calendar and replaced on the general docket would be suitable for the pilot program if no judge is already assigned. Taxpayers can expect more information as soon as the Court schedules its first reporting calendar.
What This Means for Taxpayers
These three changes reflect the Tax Court’s commitment to make the Court more accessible and efficient. A copy of the notice can be found on the Court’s website at https://ustaxcourt.gov/files/documents/A_09082026.pdf
Whether you are a taxpayer with a pending case or a CPA advising clients on a potential dispute, these developments could have a real impact on how and where your case is heard.
If you have questions about how these changes may affect your pending or future Tax Court case, please contact Elizabeth K. Blickley and the attorneys in Fox Rothschild’s Tax Controversy & Litigation Practice.