Irregularities, Notice Failure Give Late Tax Petition New Life

A couple who say they never got notice of their tax deficiency may be able to move forward with their untimely tax court petition, the US Tax Court said in rejecting an IRS request for summary judgment.

Stephen and Ronda Gilbert may have exhibited the requisite level of diligence and may have been prevented from timely filing their tax court petition due to extraordinary circumstances—fulfilling the requirements for equitable tolling, Judge Elizabeth A. Copeland said Jan. 2.

Copeland said the 90-day filing deadline in Section 6213(a) is claims-processing, rather than jurisdictional, in nature and is therefore “presumptively subject to equitable ...