The Third Circuit challenges the long-held view that the timing requirements for Tax Court review of a notice of deficiency preclude any extension or delay of the filing deadline.

Culp v. Commissioner is the first case in which a circuit court has held that the filing deadline for a taxpayer seeking judicial review of a deficiency notice is not a jurisdictional requirement. If a deadline is not jurisdictional, then presumptively it may be equitably tolled. There is no such leniency for jurisdictional deadlines. The Third Circuit’s decision in Culp could indicate a growing trend recognizing that Tax Court deadlines are subject to the same equitable treatment as other filing deadlines.