Tax Court Petition Backlog Resolved, Notifying Process Closing

The U.S. Tax Court has fully resolved a backlog in taxpayer petitions that had created a risk of taxpayers being hit with premature tax assessments, Judge Emin Toro said Friday.

The court is in the process of closing special notification procedures it had created to prevent premature assessments, Toro told a conference hosted by the American Bar Association’s Tax Section.

• While the IRS is required to wait to assess taxes when a taxpayer files a timely Tax Court petition, the court announced in July that a sizable increase in petitions created delays in serving petitions on the IRS.
• Toro ...