Government Presses to Close Circuit Split on Tax Court Time Rule

The Second Circuit has turned away from “a century” of precedent and congressional intent in softening the deadline for taxpayers to petition the US Tax Court, the government argued in a recent filing.

The government has operated with certainty in an environment where most taxpayers have 90 days from when the IRS mails a notice of deficiency to file a petition the Tax Court. That’s according to IRC Section 6213(a), which must be deemed a binding deadline rather than a nonjurisdictional claim-processing rule subject to equitable tolling, the government said in a brief to the US Court of Appeals ...