Appeals Court Rejects Taxpayer’s Delinquency Status Challenge

The US Tax Court correctly ruled against a “seriously delinquent” taxpayer and didn’t abuse its discretion in imposing a $2,500 penalty, the Third Circuit said Friday.

The US Court of Appeals for the Third Circuit said it could “discern no error in the Tax Court’s dismissal” of a dispute by Zia Shaikh. His petition over tax deficiencies was filed several years too late, and the circuit rejected his argument that “medical and financial issues” prevented him from acting. The penalty was appropriately imposed for his arguments and repeated filings, which were “classic tax protester rhetoric,” the opinion said.

• In 2018 ...