JournalofAccountancy

E-filed Tax Court petition’s completed signature block is valid

The Tax Court held a completed signature block of petitions created with an online petition generator feature of the court’s DAWSON electronic filing and case management system satisfies the petitions ...
JournalofAccountancy

Second Circuit reverses Tax Court’s dismissal of deficiency petition

The Second Circuit held that the Sec. 6213(a) deadline to file a Tax Court deficiency petition is a nonjurisdictional, claim-processing rule subject to equitable tolling. Therefore, it reversed the ...
JD Supra

Will Congress Extend the Statutory Period For Filing a Petition With the U.S. Tax Court?

Last week, an amicus brief was filed with the First Circuit Court of Appeals in support of a taxpayer’s[i] challenge to the U.S. Tax Court’s dismissal of the taxpayer’s petition[ii] for lack of ...