In a recent case, the Tax Court again considered whether the 90-day time period to file a deficiency petition in the Tax Court is jurisdictional in nature. This is not the first time that the Tax Court has been called to answer this question in the wake of Supreme Court cases that have sought to clarify when deadlines are jurisdictional. For example, in Hallmark Research Collective, the Tax Court held that being a single day late in filing the petition deprived it of jurisdiction (read my prior coverage of the Hallmark case here).
Section 6213 provides that once the IRS issues a notice of deficiency to a taxpayer, the taxpayer has 90 days (or 150 days if the taxpayer is outside the United States) to file a petition with the Tax Court for a redetermination of that deficiency. An issue that unfortunately arises is what happens when the taxpayer files the petition late. If the deadline is jurisdictional in nature, that means the Tax Court cannot consider the petition (as it does not have jurisdiction at that point).
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