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IRS Says Tax Court Lacks Jurisdiction In Late-Filed Case

Дата публикации: 22-10-2026 18:44:17

The U.S. Tax Court erred by finding it has jurisdiction in a partnership case that missed the 90-day window for filing its petition, the IRS said, arguing that relevant language in 2015 legislation is identical to that in prior legislation that mandated dismissing a similar case.

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By Molly Moses ( October 22, 2026, 6:44 PM EDT) -- The U.S. Tax Court erred by finding it has jurisdiction in a partnership case that missed the 90-day window for filing its petition, the IRS said, arguing that relevant language in 2015 legislation is identical to that in prior legislation that mandated dismissing a similar case....

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