Tax Challenge Filed Six Minutes Past Deadline Must Be Dismissed

A taxpayer seeking redetermination of a deficiency failed to convince the US Tax Court that time zone differences should excuse the fact that he filed his lawsuit six minutes past the court’s deadline.

Gregory Klock’s deadline to challenge the IRS’s tax deficiency was by 11:59 p.m. Eastern time, 90 days after the agency issued him a deficiency notice. Klock filed the petition at 12:06 a.m. on the 91st day, and asked the court to consider his case because he was unaware that the Tax Court’s electronic filing deadline was computed with reference to Eastern time, according to the court’s Wednesday ...