Summary
The court dismissed Rayle’s appeal from the Tax Court’s dismissal of his untimely petition challenging federal tax deficiencies. It held that because Rayle elected small-tax-case procedures under 26 U.S.C. § 7463, the Tax Court’s decision was not reviewable by a court of appeals. The court noted that Rayle could potentially pay the assessed amount, seek a refund, and pursue a refund action in federal court.
Holdings
- The Seventh Circuit lacks jurisdiction to review any decision entered in a case conducted under the small-tax-case procedures, including a Tax Court dismissal for lack of jurisdiction.
- A taxpayer's petition challenging a deficiency is timely only if filed within ninety days after the IRS mails the notice of deficiency to the taxpayer's last known address; delayed personal receipt does not extend the statutory deadline.
Questions Presented
- Whether the Seventh Circuit had jurisdiction to review the Tax Court's dismissal of a case conducted under the small-tax-case procedures.
- Whether Rayle's absence from his home and delayed receipt of the deficiency notice excused his failure to file his Tax Court petition within ninety days after the notice was mailed.
Disposition
dismissed
Cases Cited (9)
- Petrulis v. C.I.R., 938 F.2d 78, 79 (7th Cir. 1991)(followed)
- Meruelo v. C.I.R., 691 F.3d 1108, 1115 (9th Cir. 2012)(followed)
- Selgas v. C.I.R., 475 F.3d 697, 699 (5th Cir. 2007)(followed)
- Dexter v. C.I.R., 409 F.3d 877, 879 (7th Cir. 2005)(followed)
- Cole v. C.I.R., 958 F.2d 288, 289-90 (9th Cir. 1992)(followed)
- Sebel-ius v. Auburn Reg’l Med. Ctr., 133 S. Ct. 817, 824, 184 L. Ed. 2d 627 (2013)(followed)
- Cheek v. United States, 498 U.S. 192, 206, 111 S. Ct. 604, 112 L. Ed. 2d 617 (1991)(followed)
- Pagonis v. United States, 575 F.3d 809, 812 (8th Cir. 2009)(followed)
- Hudson Valley Black Press v. I.R.S., 409 F.3d 106, 111 (2d Cir. 2005)(followed)
Cited In (0)
No citing cases on record yet.
Court Document
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