“4 Tips To Prepare For The US Tax Court’s E-Filing Blackout”
From keeping a laser focus on filing deadlines to considering deadline extensions, tax practitioners should be prepared for the planned blackout of the U.S. Tax Court’s electronic filing system from Nov. 20 to Dec. 28.
…Abbey B. Garber, a partner at Thompson & Knight LLP, said deadlines are especially crucial for the initial petition to the Tax Court.
Under Section 6213 of the Internal Revenue Code, a taxpayer has 90 days to file a petition with the Tax Court to challenge a notice of deficiency from the Internal Revenue Service. If the taxpayer fails to file a petition and misses that deadline, the Tax Court does not have jurisdiction to hear the case, Garber said.
“If you file something and maybe it doesn’t comply with all of the requirements for petition, then [the Tax Court] can … order you to amend it and the Tax Court would have jurisdiction, but if nothing has been sent within 90 days of the notice of deficiency, then the Tax Court can’t save you,” he said.
If a petition is not filed within the statutory time frame, the only way to get into court is by paying the tax and suing for a refund in federal court, which is usually more expensive than litigation in Tax Court, Garber said.