The US Tax Court’s case management system is a “filing location” for purposes of extending the deadline to sue when a filing location is unavailable on the petition due date, the court ruled Tuesday.
The court also concluded the system, known as DAWSON, was accessible on Dec. 12, 2022—the deadline for taxpayer Antawn Jamal Sanders to petition the court for relief from an IRS tax bill. The court’s records show the system was operational, and Sanders logged in multiple times in the final hour of that day, according to the opinion.
The case concerned the petition deadline extension under ...
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