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