Remote Proceedings

Zoomgov is used by the United States Tax Court to conduct trials, hearings, and conferences remotely. If you hearing is being conducted remotely the rules of practice, procedure and decorum still apply.

Recently had a Zoomgov proceeding before the Tax Court? Please share your thoughts on the experience by completing the Zoomgov Proceeding Feedback form.

Before Your Hearing

Dress as if you were coming to court in person, and make sure to complete the steps below before attending your hearing.

* For Desktop computers, participants will need to acquire a camera, microphone and speaker/headset. If already not available.
** If participants are using a laptop, smartphone or tablet, all three come included within your device. We recommended using a headset for better audio.

Device Options

Computer *
Laptop
Smartphone
Tablet
Telephone (Dial-in)

Technology Requirements

Camera **
Microphone and Speakers **
Headset (Recommended for better audio)
Stable internet connection

Install Zoom

Download the free Zoom workplace app:  https://zoom.us/download

Test Your Equipment

Test your audio and video before your proceeding:  https://zoom.us/test

Getting Ready for Your Meeting

Choose a quiet location with minimal distractions.
Make sure the room is well lit for better picture quality.
Use a plain background.
Avoid windows, plants, lamps, or anything directly behind your head.
The use of a virtual background is recommended but not required.

For more information on how Zoomgov works, visit www.zoom.us and the quick start guide.

Joining Your Proceeding

You will be given a notice by the Court that will include the Meeting ID and Passcode needed to join.

Tips for a Successful Proceeding

Make sure to join your proceeding 20 minutes early to ensure you are able to connect.
Make sure your device is fully charged.
Make sure your microphone is muted when you come in and/or are not speaking. Even background noises can be heard.
Make sure the camera is at eye level.
- If you are using a smartphone or tablet, you may want to put your device on a stack of books or similar, so you can be hands-free and look directly at the camera while talking.
Have a pen and paper handy in case you need to write things down.
Have copies of any document that you sent to the Court, or to the other party, ready to look at during the proceeding.

Devices You Can Join By

Please note, when you first join the proceeding you will be placed into a waiting room. If you connected by computer, smartphone, or tablet, you will see a message that says “Please wait, the meeting host will let you in soon”. When the Court is ready for you, the Trial Clerk will admit you to the Zoomgov courtroom and provide further information.

Computer

Open Zoomgov desktop app
Click “Join a Meeting”
Enter the Meeting ID and Passcode

Smartphone or Tablet

Open the Zoom Cloud Meetings app
Tap “Join”
Enter the Meeting ID and Passcode

Telephone (Dial-in)

Dial the number provided in your notice
Enter the Meeting ID
Enter the Passcode when prompted

During Your Proceeding

Participants allowed in the Zoomgov Courtroom

The parties (IRS and petitioners).
Counsel (attorneys, practitioners admitted to practice before the Court, and pro bono representatives).
Testifying experts.
Witnesses (while testifying).
Others with the Court’s permission.

Participant Conduct During the Proceeding

Note that independent recording and/or broadcasting the proceeding is prohibited.
Official transcripts may be ordered from the Court Reporter. https://ustaxcourt.gov/transcripts-and-copies/

Video Participation

All participants should be connected by video. You and the Judge and the other party will be able to see each other, and it will be easier to follow what is happening.
If you have technology limitations, inform the Judge as soon as possible.
To see the other participants, choose “gallery view” if connected to Zoomgov on your computer, smartphone, or tablet.
To see just the person speaking, choose “speaker view” if connected to Zoomgov on your computer, smartphone, or tablet.

Courtroom Conduct

Mute your microphone when not speaking.
Don’t leave the proceeding, even for a short time, unless you have been excused by the Judge or Trial Clerk.
Avoid moving around with your device during the proceeding.
Wait for the Judge to call on you. Raise your hand if you need to speak to the Judge or Trial Clerk.
Avoid speaking to someone not in the proceeding.
Do not speak over other participants.

Remote Proceeding Resources

The videos are merely examples. Any resemblance to actual persons, living or dead, or actual events, is purely coincidental.

Sample and Guidance Notices

Examples of Zoomgov Remote Proceedings

Pre-Calendar Call: Trial Clerk Recognizes Participants

Clinic Breakout Room: Clinics Arrange Assistance for a Self-represented Taxpayer

Calendar Call: Judge schedules Recalls, Hearings, and Trials

Trial: Judge Conducts a Proceeding