Monday, October 14, 2013
Despite the government shutdown, the statutory deadline for filing a petition in the U.S. Tax Court cannot be extended.
Under Section 6213(a), the 90-day statutory deadline cannot be extended. And during the shutdown, the Tax Court is not accepting hand delivery and is likely not opening its mail. This means the mailbox rule is the taxpayer’s only hope of ensuring the Tax Court has jurisdiction over their case.
See Robin L. Greenhouse & K. Christy Vouri, United States: U.S. Tax Court: 90 Days Is 90 Days, Shutdown or Not, Mondaq, Oct. 14, 2013.