Tax Court Stands by Limited Jurisdiction on Late-Filed Petitions

A taxpayer’s bid to proceed with her years-late deficiency challenge failed on Thursday after the US Tax Court stood by its decision denying most petitioners the opportunity to argue for a filing extension.

Donna Davis, who mailed her petition 872 days after the 90-day statutory deadline, isn’t entitled to equitable tolling because her case, heard in Los Angeles, fell outside of the US Court of Appeals for the Third Circuit’s jurisdiction, the Tax Court said. Only the Third Circuit has overturned the Tax Court’s conclusion that its filing deadline is jurisdictional, meaning petitioners from elsewhere aren’t entitled to argue for ...