What Happens When a Tax Court Petition Is a Few Minutes Late?
Tax Court

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?
Supreme Court

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