The Tax Court announced yesterday that it will make e-filing mandatory for most parties represented by counsel, effective for petitions filed on or after July 1, 2010:

After completion of this transition to mandatory eFiling for represented parties, the requirement to eFile in the Tax Court will be substantially in accord with eFiling policies applicable in other Federal Courts. …

1. Except as provided in paragraph 2, eFiling is required for all documents filed by represented parties in the Tax Court in open cases in which the petition is filed on or after July 1, 2010.

2. Mandatory eFiling does not apply to:

a. Pro se petitioners, including petitioners assisted by low-income taxpayer clinics and Bar-sponsored pro bono programs that participate in Tax Court calendar calls.

b. Practitioners who apply to the Court for and are granted relief from the requirement to eFile based on good cause, as provided in paragraph 3; and

c. Documents not eligible for eFiling in the Tax Court, such as petitions and sealed documents.

3. Upon motion filed in paper form and a showing of good cause, the Court may except from eFiling a practitioner who is counsel of record in a case and permit the practitioner to file in paper form. Because a request for exception does not alter any preexisting deadlines, the practitioner should submit the document sought to be paper filed (if any) along with the motion for exception.