Rule 23 - Electronic Filing and Electronic Service(A)Definitions.(1)Case Management System ("CMS"). Case Management System is the system of networked software and hardware used by any Indiana court that may receive, organize, store, retrieve, transmit, and display all relevant documents in any case before it. (2)Conventional Filing. Conventional Filing is the physical non-electronic presentation of documents to a clerk or court. (3) Electronic Filing ("E-Filing"). E-Filing is a method of filing documents with the clerk of any Indiana court by electronic transmission utilizing the Indiana E-Filing System. E-Filing does not include transmission by facsimile or by email. (4) E-Filing Manager ("EFM"). E-Filing Manager is the centralized entity approved by the Supreme Court that receives and transmits all E-Filing submissions between E-Filing Service Provider(s) and the appropriate CMS.(5)E-Filing Service Provider ("EFSP"). E-Filing Service Provider is the organization and software selected by a User and approved by the Supreme Court to receive and transmit all E-Filing submissions between the User and the Indiana E-Filing System.(6) Electronic Service ("E-Service"). E-Service is a method of serving documents by electronic transmission on any User in a case via the Indiana E-Filing System. (7) Indiana E-Filing System ("IEFS"). Indiana E-Filing System is the system of networked hardware, software, and service providers approved by the Supreme Court for the filing and service of documents via the Internet, into the CMS(s) used by Indiana courts. (8)Notice of Electronic Filing ("NEF"). Notice of Electronic Filing is the notice generated automatically when a document is submitted and transmitted through the IEFS, which sets forth the time of transmission, the name of the court, User, party, attorney, or administrative agency transmitting the document, the title of the document, the type of document, and the name of the court, attorney, party, or other person meant to receive the Notice. The time noted in a NEF will be the time at the location of the court where the case is pending. A NEF will appear immediately on the User's screen upon submission of the document for E-Filing. (9)Public Access Terminal. A Public Access Terminal is a publicly accessible computer provided by a clerk or court that allows a member of the public to access the IEFS and public court records. (10)User Agreement. A User Agreement is an agreement in a form approved by the Indiana Office of Judicial Administration (IOJA) that establishes obligations and responsibilities of the User within the IEFS.(11) User. User is a Filing User or Registered User.(a) Filing User. Filing Users include court and clerk staff, unrepresented litigants, attorneys, or an agent whom an attorney has expressly designated to make a filing on the attorney's behalf and who has an IEFS user ID, password, and limited authority to file documents electronically. (b)Registered User. A Registered User is a person or entity with a user ID and password assigned by the IEFS or its designee who is authorized to use the IEFS for the electronic filing or service of documents.(12)Service Contacts. A Service Contact is a person for whom an email address and other identifying information has been entered into the IEFS by a Registered User. (a)Firm Service Contact. A Firm Service Contact is a Service Contact associated in the IEFS with an attorney, organization, or law firm. (b)Public Service Contact. A Public Service Contact is a Service Contact who is listed on the Public Service List for purposes of E-Service. A Registered User may add a Service Contact to the Public Service List only if authorized by the Service Contact. (c)Public Service List. The Public Service List is a directory of Public Service Contacts who are available for E-Service.(B)User Agreement Required. Every User must execute a User Agreement with one or more EFSPs before that User may utilize the IEFS.(D)Electronic Filing of Documents.(1) Unless otherwise permitted by these rules, all documents submitted for filing in the Tax Court by an attorney must be filed electronically using the IEFS. The E-Filing of documents shall be controlled by the case number in the IEFS designated by the User. (2) Attorneys who wish to be exempted from the requirement that they file electronically may file a motion for electronic filing exemption. The motion must be filed in each pending case to which these rules are applicable. The motion will be granted only upon a showing of good cause. (E)Proof of Filing. Users should print or otherwise save each NEF as proof of E-Filing. Confirmation of E-Filing may also be made by referring to the Chronological Case Summary of the Tax Court's CMS.(F)Conventionally Filed Documents. Conventionally filed documents must be entered into the CMS by the Clerk of the Tax Court. If the original documents cannot be converted into a legible electronic document, then the originals must be placed into the case file and that action must be noted in the Chronological Case Summary. The filer must also conventionally serve these documents in accordance with all applicable Tax Court Rules and file a certificate of service. (G)Service of Pleading and Other Papers: (1)Service on Public Service Contact. Registered Users must serve all documents in a case upon every other party who is a Public Service Contact through E-Service using the IEFS. E-Service has the same legal effect as service of an original paper document. E-Service of a document through the IEFS is deemed complete upon transmission, as confirmed by the NEF associated with the document. Exempt parties must serve all documents in a case as provided by all applicable Tax Court Rules. (2)Service on Others. Service of documents on attorneys of record who are not Registered Users or on unrepresented parties who are not Public Service Contacts must be as provided by all applicable Tax Court Rules. (H)Format Requirements.(1) Documents filed electronically must conform with Tax Court Rule 22 and the requirements of the IEFS. (2) All documents must be submitted in the manner required by the EFSP. The IEFS may be accessed via any Internet connection available to the Registered User and at Public Access Terminals located in the office of the Tax Court Clerk or the office of a county clerk.(I)Signature. (1) All documents electronically filed that require a signature must include a person's signature using one of the following methods:(a) a graphic image of a handwritten signature, including an actual signature on a scanned document; or(b) the indicator "/s/" followed by the person's name. (2) A document that is signed and E-Filed is subject to the terms and provisions of either Trial Rule 11(A) or Appellate Rule 23(E), as applicable. A Registered User may include the Signature of other attorneys in documents E-Filed with the Court but in doing so represents to the Tax Court that any such Signature is authorized. (J) Time and Effect. Subject to payment of all applicable fees, a document is considered E-Filed on the date and time reflected in the NEF associated with the document. E-Filing must be completed before midnight to be considered filed that day, and compliance with filing deadlines is determined in accordance with the time zone in Indianapolis, the location of the Tax Court. E-Filing under these rules shall be available 24 hours a day, except for times of required maintenance.(K)Official Court Record. The electronic version of a document filed with or generated by the Tax Court under this rule is an official court record. (N)Inability to E-File.(1) IEFS Failures. (a) The rights of the parties shall not be affected by an IEFS failure. (b) When E-Filing is prevented by an IEFS failure, a User or party may revert to conventional filing. (c) With the exception of deadlines that by law cannot be extended, when E-Filing is prevented by an IEFS failure, the time allowed for the filing of any document otherwise due at the time of the IEFS failure must be extended by one day for each day on which such failure occurs, unless otherwise ordered by the Tax Court.(d) Upon motion and a showing of an IEFS failure, the Tax Court must enter an order permitting the document to be considered timely filed and may modify responsive deadlines accordingly.(2)Other Failures Not Caused by the User Who Was Adversely Affected. When E-Filing is prevented by any other circumstance not caused by the User who was adversely affected, the User may bring such circumstances to the attention of the Tax Court and request relief as provided in either Trial Rule 6(B) or Appellate Rule 35, as applicable, or the User may revert to conventional filing. (O)Appearance Form in E-Filed Cases. In all E-Filed cases, the parties shall file a notice of appearance that includes all of the information set forth in the sample notice of appearance form found at the end of the Tax Court Rules. A notice of appearance filed by an attorney shall also contain: (1) Certification that the contact information listed on the Indiana Supreme Court Roll of Attorneys for each attorney is current and accurate as of the date the appearance is filed;(2) Acknowledgment that all orders, opinions, and notices in the matter will be sent to the attorney at the email address(es) on the Roll of Attorneys regardless of other contact information supplied by the attorney; and (3) Acknowledgment that each attorney listed on the appearance is solely responsible for keeping his/her Roll of Attorneys contact information accurate per Ind. Admis. Disc. R. 2(A).Adopted April 12, 2016, effective 7/1/2016; amended Oct. 30, 2017, effective 1/1/2018.