Couple’s Tax Deficiency Suit Partly Barred as Brought Too Late

The US Tax Court doesn’t have the authority to counteract the statute of limitations for a lawsuit over tax deficiencies, Chief Judge Kathleen Kerrigan said.

A couple, Sarah and Harold Daniel, petitioned the Tax Court in November to contest notices of deficiency issued for their 2021 and 2022 tax years. The IRS responded in January with a motion to dismiss the petition as it relates to 2021, arguing it was time-barred under IRC Section 6213(a), which says taxpayers have 90 days to appeal such a notice. The case for the 2022 issues will proceed, but the couple’s petition is ...