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Mailbox Rule Government Shutdown

McDermott Will & Emery

U.S. Tax Court: 90 Days Is 90 Days, Shutdown or Not

McDermott Will & Emery on

On October 1, 2013, the majority of the U.S. government shut down, including the U.S. Tax Court. Despite the shutdown, the statutory deadline for filing a petition in the Tax Court cannot be extended. Under these...more

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