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Missing Deadline Means No Access to Tax Court, IRS Tells SCOTUS

March 31, 2021, 10:55 PM

Taxpayers can’t challenge their tax bills at the U.S. Tax Court if they miss the 90-day deadline to file, the IRS told the U.S. Supreme Court.

The Wednesday filing came in response to appeals brought by Northern California Small Business Assistants Inc. (NCSBA), a company with interests in California marijuana dispensaries, and Organic Cannabis Foundation LLC, a marijuana dispensary operator that’s wholly owned by NCSBA. The U.S. Court of Appeals for the Ninth Circuit previously ruled that tax code Section 6213(a)’s deadline for filing a Tax Court petition ...

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