Innovative Strategies For Winning Tax Controversies, Business Structuring And Estate Planning

You Must File Tax Court Petitions on Time

by | Mar 23, 2020 | tax court

The US Tax Court building is shut down for trials and in-person cases. Nevertheless, if you have received a “Notice of Deficiency” which did you 90 days to file a Tax Court petition to appeal an assessment without paying the tax first, this must be done by mail. The Tax Court will consider the date of mailing even if they open it up in a few weeks for the building is back running in full.

The Tax Court press release (as published by Thomson Reuters) provides:

According to a press release, the Tax Court building in Washington, DC, is closed until further notice. Taxpayers may comply with statutory deadlines for filing petitions or notices of appeal by timely mailing a petition or notice of appeal to the Court. But petitions and other documents may not be hand-delivered to the Court.

Mail will be held for delivery until the Court reopens.

Timeliness of mailing of the petition or notice of appeal is determined by the United States Postal Service’s postmark or the delivery certificate of designated private delivery service.

The eAccess and eFiling systems remain operational.

As an essential service, our tax law office is remaining open to prepare the necessary US Tax Court petitions to protect the rights of our clients.

If you have any questions, call me at 856-665-2121.