A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
Is the Deadline to File a Tax Court Petition Jurisdictional?
Tax Court

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

Winter 2024, Tax Court, Notice 2016-30, Boechler, §7502, §6015, innocent spouse relief, CDP, petition, Frutiger, Belagio Fine Jewelry, §7436, collection due process
Late-Filed Collection Due Process Requests May Now Be Honored
Tax Court

Late-Filed Collection Due Process Requests May Now Be Honored

If a taxpayer has an unpaid tax debt, the Internal Revenue Service (IRS) may take certain enforced collection actions provided it gives the taxpayer a right to contest those actions. Under §632... Thomas Gorczynski, EA, USTCP

Spring 2024, Tax Court, Tax Court, collection due process, CDP hearing, bankruptcy, CDP, §6320