News & Analysis as of

Filing Deadlines Tax Court

McGlinchey Stafford

Tax Document Danger: Not All Delivery Services Are Safe for Filing

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Another taxpayer has been stung by using the wrong version of a private delivery service, FedEx “Express Saver,” resulting in the late filing of an important tax document. Filing Requirements for U.S. Tax Court Petitions- ...more

Rivkin Radler LLP

Missing the Tax Court’s 90-Day Deficiency Deadline – Now What?

Rivkin Radler LLP on

Over the years, I have observed there is only one thing that a taxpayer fears more than being notified by the IRS that their income tax return for a particular taxable year has been selected for audit, and that is being...more

Latham & Watkins LLP

Third Circuit: Tax Court Filing Deadline for Deficiency Petitions Not Jurisdictional

Latham & Watkins LLP on

The Third Circuit challenges the long-held view that the timing requirements for Tax Court review of a notice of deficiency preclude any extension or delay of the filing deadline. Culp v. Commissioner is the first case in...more

Miller Canfield

Can a Tax Court Filing Deadline be Equitably Tolled?

Miller Canfield on

All is not necessarily lost if a taxpayer files a petition after the filing deadline in United States Tax Court to contest a federal tax deficiency. A recent case ruled that the filing deadline may be suspended in appropriate...more

Miller Canfield

Procedural Actions Following the Supreme Court Remand in Boechler

Miller Canfield on

Key Takeaways: ..In Boechler P.C., v. Commissioner (“Boechler”), the Supreme Court held that the thirty-day period to petition the Tax Court for review of an adverse determination by the IRS Appeals Office in a collection...more

Freeman Law

CDP Proceedings—Is the Time Limit in Section 6330(d)(1) a Jurisdictional Requirement for Tax Court Petitions?

Freeman Law on

In the tax universe, deadlines are normal and expected. Most Americans are familiar with income tax filing deadlines (e.g., April 15th), and businesses are familiar with employment tax deadlines (e.g., January 15th)....more

McDermott Will & Emery

Weekly IRS Roundup June 1 – June 5, 2020

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of June 1 – June 5, 2020... June 2, 2020: The IRS reminded taxpayers who live and work abroad that...more

Greenbaum, Rowe, Smith & Davis LLP

Governor Murphy Signs Legislation Setting New Deadlines for Filing and Deciding Real Estate Tax Appeals

On May 28, 2020, New Jersey Governor Phil Murphy signed legislation that fixes July 1, 2020 as the deadline for filing 2020 real property tax appeals. The stated reason for adopting the law was to account for the inability to...more

Miles & Stockbridge P.C.

IRS Extends Tax Deadlines Related to Individuals, Trusts, Estates, Partnerships and Corporations

On April 9, 2020, the IRS issued Notice 2020-23 (the “Notice”), which extends more tax deadlines to cover individuals, estates, corporations and others. The notice expands upon tax relief granted in prior IRS notices that...more

Sullivan & Worcester

IRS Guidance Provides Critical Information on Extended Deadlines for Returns, Payments and Other Time-Sensitive Tax Actions -...

Sullivan & Worcester on

As reported in our recent Client Alert, the IRS continued its series of tax relief announcements related to the COVID-19 emergency when it issued Notice 2020-23. This alert provides more detailed guidance on IRS Notice...more

Greenbaum, Rowe, Smith & Davis LLP

New Jersey Extends Filing Deadline for Real Estate Tax Appeals Due to COVID-19

In an Order entered by the New Jersey Supreme Court on March 19, 2020, the filing deadlines for 2020 tax appeals for both County Boards of Taxation and the Tax Court of New Jersey were extended to the later of May 1, 2020 or...more

Latham & Watkins LLP

COVID-19: IRS Postpones Tax Deadline and Court and Agency Closures Will Delay Federal Tax Cases

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Notice 2020-18 provides welcome economic relief from filing and payment obligations for certain federal income taxes; however, traps for the unwary exist. Tax Deadline – Key Points: ..On March 20, 2020, the Internal Revenue...more

Farrell Fritz, P.C.

Real Property Tax Alert - October 2016

Farrell Fritz, P.C. on

Nassau County Class 4 Commercial Property – Disputed Assessment Fund (“DAF”) Started with October 2016 School Bill - All Class 4 commercial properties have been impacted by the increase in the school tax rate...more

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