(b) Later Filing Deadlines Specified on Notice of Deficiency To Be Binding.–Subsection (a) of section 6213 (relating to restrictions applicable to deficiencies; petition to Tax Court) is amended by ...
The Tax Court held a completed signature block of petitions created with an online petition generator feature of the court’s DAWSON electronic filing and case management system satisfies the petitions ...
The Tax Court held that a taxpayer’s identity theft did not equitably toll the 30-day petition filing deadline under Sec. 6330(d)(1) where the petition was filed four years after a notice of ...
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