DOJ Says Congress Intended Tax Court’s 90-Day Deadline be Final

The US Tax Court correctly dismissed a Maine business’s tax court petition as untimely, Justice Department lawyers have told the First Circuit, calling on it to rule differently from three others.

The IRS exercised reasonable diligence and complied with the guidelines when it mailed notices of deficiency to Kyick Holdings LLC, and it “had no reason to know” the plaintiff “preferred” a different, post office box address. So its notice was valid, and therefore the company was late in responding, the DOJ said in an brief filed with the US Court of Appeals for the First Circuit on Monday.

The ...