The Tax Court held that a taxpayer’s petition was timely because the court was closed for the Thanksgiving holiday on both Thursday and Friday, and therefore inaccessible when the taxpayer’s petition was due.
In a November 30 division opinion in Sall v. Commissioner, Judge Ronald L. Buch denied the government’s motion to dismiss Madiodio Sall’s Tax Court petition for lack of jurisdiction. However, a lingering issue regarding whether a deadline at the court is a claims processing rule continues to stir argument.
The government issued Sall a notice of deficiency for tax years 2017 and 2018 in August 2022. Although the notice was dated August 25, it was certified on August 26, making the deadline for Sall to file a petition November 24, 2022. The notice stated that the last day Sall could file was November 25.
Because November 24 was Thanksgiving, the Tax Court was administratively closed on both Thursday and Friday. However, the court’s electronic filing system was operational and accessible during that period.
Sall mailed his petition to the Tax Court on November 28, 2022. It was received and filed on December 1.
The government filed a motion to dismiss in November 2023, asserting that Sall missed the November 25 deadline and that the court has no jurisdiction when a deadline is missed under section 6213. Sall made no response to the motion.
Buch’s opinion noted that several rules extend the deadline to...
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