Lawrence (Larry) A. Sannicandro was quoted in a recent article for Tax Notes entitled “Initial Remote Tax Court Proceedings Have Had Few Hiccups,” published on February 22, 2021. Sannicandro comments on his recent trial experience on the Tax Court’s Zoomgov platform and proffers several ways in which the remote proceedings can be further improved upon.
The article notes:
Sannicandro said that he was surprisingly pleased with the process for his trial and that he was
able to address all the issues he expected to arise. However, there was an unexpected issue
the court might be able to address, he said.
The Zoomgov display had a habit of showing whoever was making any noise, Sannicandro
said. That meant that when he might want to see the judge’s reaction to an argument he was
making or to witness testimony, he might instead see the IRS attorney because of audible
typing or someone else with some background noise, he said. A gallery view, at least as an
option, could help with that issue, he said.
A gallery view could also help with lost visibility when sharing screens, Sannicandro added. The
shared screen option for documents that haven’t been admitted into evidence or stipulated — for example, documents used to refresh recollection — also replaces the video feed and thus
removes the ability to read facial expression and body language, he noted.
The Tax Court may also want to consider adding language about camera positioning to its
standing pretrial orders, Sannicandro said.
Sannicandro noted the training possibilities the public feed offers, not only to young practitioners
but also to students and especially IRS employees.
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