Advocate Asks New Circuit to Loosen Time Rules for Tax Challenge

The First Circuit ought to be the next court to give taxpayers leeway on how long they could challenge an IRS notice of deficiency, the Center for Taxpayer Rights said.

The circuit should determine that IRC Section 6213(a)—which gives taxpayers 90 days from when the IRS mails the notice to contest it— allows exceptions for unusual circumstances, it said. The center, led by former National Taxpayer Advocate Nina Olson, addressed the US Court of Appeals for the First Circuit in an amicus curiae brief.

With such a move, the court would join three other recent decisions in that vein—the ...