Supreme Court holds Tax Court not bound by petition filing deadline

Supreme Court holds Tax Court not bound by petition filing deadline

The 30-day limit under Sec. 6330(d) for petitioning the Tax Court to review an IRS determination is nonjurisdictional and can be equitably tolled, the Court holds in the case of a taxpayer whose petition was one day late.
Source: Tax News
Read More here – Supreme Court holds Tax Court not bound by petition filing deadline