Filing Deadlines, Due Process

The Need for More Uniformity and Standardization in New Jersey’s Bid Protest Procedures

Stevens & Lee on 4/2/2025

Nearly 60 years ago, the New Jersey Supreme Court published one of its seminal bidding cases in Commercial Cleaning Corp. v. Sullivan, holding that a trial-type hearing is not required when challenging a bid award....more

Mailing Your Tax Return by the Due Date Is Not Enough

McGlinchey Stafford on 10/3/2023

A recent United States Tax Court memorandum decision demonstrates once again the importance of understanding the rules for timely filing your tax return. See John P. Zaimes v. Commissioner of Internal Revenue. If a tax return...more

Issue 40: PTAB Trial Tracker

Goodwin on 3/31/2023

Precedential Opinion Addresses Conclusory Expert Declarations - In a precedential opinion in Xerox Corp. v. Bytemark, Inc., IPR2022-00624, Paper 9 (P.T.A.B. Aug. 24, 2022), the Board denied institution of an inter partes...more

Procedural Actions Following the Supreme Court Remand in Boechler

Miller Canfield on 6/1/2022

Key Takeaways: ..In Boechler P.C., v. Commissioner (“Boechler”), the Supreme Court held that the thirty-day period to petition the Tax Court for review of an adverse determination by the IRS Appeals Office in a collection...more

CDP Proceedings—Is the Time Limit in Section 6330(d)(1) a Jurisdictional Requirement for Tax Court Petitions?

Freeman Law on 2/8/2022

In the tax universe, deadlines are normal and expected. Most Americans are familiar with income tax filing deadlines (e.g., April 15th), and businesses are familiar with employment tax deadlines (e.g., January 15th)....more

The ERISA Litigation Newsletter - November 2016

Proskauer Rose LLP on 12/1/2016

This month we review a recent Second Circuit decision addressing ERISA plan status as a class member in a securities shareholder class action. As discussed in the article, the decision exposes a potential conflict among the...more