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Revenue Procedures Deficiency Notices

Latham & Watkins LLP

Third Circuit: Tax Court Filing Deadline for Deficiency Petitions Not Jurisdictional

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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...more

Freeman Law

Tax Court Grants Innocent Spouse Relief

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In the recent case of Todisco v. Commissioner of Internal Revenue, the Tax Court granted innocent spouse relief to the taxpayer, finding that it would be inequitable to hold her liable for the taxes at issue.  As a result,...more

Freeman Law

The Tax Court in Brief - February 2021 #4

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Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. The Week of February 22 – February 26, 2021 - Llanos v. Commissioner...more

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