What is the procedure for scheduling and deciding short calendar matters?
Motions are automatically placed on the short calendar upon filing with the Tax Court. You will receive notice in the mail informing you of the date that the motion will be considered and whether argument will be necessary. If you cannot attend argument on the scheduled date you should contact the Tax Court immediately in order to reschedule. It is not necessary to file a claim/reclaim form in order to have a matter placed on the short calendar. Any pleading/memoranda regarding the motion must be filed at least five days before the short calendar date.
