The judges said that they deeply miss in-person interaction, and conferences via Zoom and Microsoft Teams cannot provide a replacement for it. But working online is doable and efficient with enough advance work, the judges said at the American Bar Association Section of Taxation's fall conference, which took place online due to the novel coronavirus pandemic.
"Of course, I prefer in-person," said Judge Martha Wentworth of the Indiana Tax Court. "But one of the good things, if there are any good things that have come out of COVID, for me, is that we've had to think about being very organized. I don't want to have surprises, if I can help it. There always are some, but I try to think about them in advance."
For instance, to prepare for oral arguments, the Indiana Tax Court sends parties a case management plan that includes information about how to prepare for an oral argument over Zoom, Judge Wentworth said. The information provides background, as well as online resources such as websites and YouTube links, that feature other Zoom proceedings.
The tax court also sets up a time for the parties to meet with the court administrator several days ahead of time, Judge Wentworth said.
"They meet virtually, to have her do sound checks, hardware checks to make sure that they're doing things correctly, to see that the lighting is OK and the background is not distracting. And she reminds them about dress code," Judge Wentworth said. "We try to be pretty formal."
The judge said the court gives parties a Zoom background of a courtroom. Judge Wentworth has one as well, and she wears her robes as she normally would.
Judge Jonathan Orsen of the New Jersey Tax Court said he tries to bear in mind that everyone involved, including tax court employees, parties in a case, their families and even the other judges and himself, have been plunged into a new world that they could not have been prepared for.
"I think the key word is patience," Judge Orsen said. "The general consensus, I think is, [for] everybody that's participating in a trial, is that at first it sounds intimidating, which it is. But after they do the first one or after they get going" it becomes easier, he said.
It helps to do as much as possible in advance, Judge Orsen said. The court requires parties to upload all documents to a shared platform so that everyone can see where the case is going.
"Everything has to be in the order that you want," he said. "So you're kind of developing your strategy in advance."
--Editing by Neil Cohen.
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