Is the Deadline to File a Tax Court Petition Jurisdictional?
Whether the deadlines to file a United States Tax Court petition are jurisdictional has been a developing issue over the last two years and has been discussed in previous issues of the EA Journal (see the Fall 2023 and Spring 2024 Tax Cou... Thomas Gorczynski, EA, USTCP
What Happens When a Tax Court Petition Is a Few Minutes Late?
The United States Tax Court is a court of limited jurisdiction; it cannot consider every tax dispute in the United States. Historically, for the Tax Court to have jurisdiction over a specific matter, the Internal Revenue Code (IRC) must allow the Tax Court to review the Inte... Thomas Gorczynski, EA, USTCP
What Is the Big Deal About Boechler?
A tax-related U.S. Supreme Court (SCOTUS) case is always notable, and Boechler is no exception. The key issue in Boechler is whether the 30-day time limit for filing a Tax Court petition–described in Internal Revenue Cod... Phyllis Jo Kubey, EA