Our Federal Tax Group investigates why the U.S. Supreme Court may use a Tax Court case to decide whether a statutory deadline is set in stone or if a court can permit an untimely suit to proceed through equitable tolling.
- The Tax Court ruled that a statutory deadline is jurisdictional; Eighth Circuit agrees
- Taxpayer access to the Tax Court is at stake
- The COVID-19 pandemic – and its attendant delays – has thrown the issue into the spotlight
Read the full advisory here.
