The US Tax Court has the authority to permit a petitioner to voluntarily withdraw a suit seeking a determination of its tax exemption status without prejudice, its opinion said Tuesday.
Students and Academics for Free Expression, Speech, and Political Action in Campus Education Inc. (SAFE SPACE) sued the IRS in March 2024 after waiting 270 days for the agency to respond to its application for recognition as a tax-exempt nonprofit under IRC Section 501(c)(3). SAFE SPACE and the IRS determined afterward that the group’s application was incomplete, and they jointly moved to withdraw the suit.
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