Summary
This Second Circuit opinion reviews a United States Tax Court dismissal of a petition challenging a 2018 income-tax deficiency due to a late filing. The court holds that the Internal Revenue Code’s ninety-day filing deadline under I.R.C. § 6213(a) is a nonjurisdictional claim-processing rule rather than a strict jurisdictional bar. Consequently, the court further determines that this deadline is subject to equitable tolling. The judgment is reversed and remanded for the Tax Court to consider whether the petitioners are entitled to equitable tolling for their nine-day delay.
Topics
Practice areas
Questions Presented
- Whether IRC §6213(a) filing deadline is jurisdictional or a nonjurisdictional claim‑processing rule
- Whether IRC §6213(a) is subject to equitable tolling
Holdings
- Section 6213(a) is a nonjurisdictional, claim‑processing rule.
- Section 6213(a) is subject to equitable tolling.
Key quotations
“Because Congress has not clearly imbued the filing deadline in section 6213(a) with jurisdictional consequences, we hold that it is a nonjurisdictional, claim‑processing rule.”
“As a result, we hold that section 6213(a) is subject to equitable tolling.”
Factual background
The IRS mailed a notice of deficiency on August 22, 2022. Petitioners filed a petition to the Tax Court nine days late. The Tax Court dismissed the petition, holding that the filing deadline in IRC §6213(a) was jurisdictional and thus barred review.
Procedural history
Petitioners filed a petition nine days after the IRS notice of deficiency was mailed. The Tax Court dismissed for lack of jurisdiction pursuant to IRC §6213(a). Petitioners appealed to the Second Circuit.
Remand instructions
Tax Court to consider whether Petitioners are entitled to equitable tolling.