Central-Time Filers Missed Eastern-Time Tax Court Deadline (1)

Electronic filers at the US Tax Court must abide by deadlines in the Eastern time zone where the court is based, according to a Tuesday ruling.

As a result, Roy A. Nutt and Bonnie W. Nutt’s petition challenging an IRS tax bill must be dismissed, the court held. It noted that, while it may sit anywhere in the US, it maintains its principal office, clerk’s office, and mailing address in Washington, D.C., which is based in the US Eastern time zone.

The couple filed their petition from the US central time zone at 11:05 p.m. on the due date, ...