Overview
On December 21, 2023, Law360 quoted Larry Hill in an article titled, "Top Federal Tax Cases Of 2023." The article reviews some of the most significant federal tax decisions of 2023 including Polselli et al. v. IRS, Mann Construction Inc. et al. v. US, Culp v. Commissioner, and more.
In July, a Third Circuit panel revived the Culp couple's challenge to their IRS bill, saying their failure to meet the US Tax Court's 90-day petition filing deadline didn't doom their case. The ruling reversed a Tax Court decision on the grounds that Congress has not clearly stated the statutory deadline is a jurisdictional hurdle that must be cleared for access to the Tax Court, upending prior Tax Court decisions finding that the Section 6213(a) deadline is jurisdictional. The panel said that equitable tolling — which can extend the statute of limitations in some circumstances — can apply to the Section 6213(a) deadline for deficiency cases and that non-jurisdictional deadlines are presumed to be subject to equitable tolling.
Larry stated, "The panel's decision in Culp suggests that when extraordinary circumstances prevent taxpayers from timely filing, equitable tolling could be possible. I anticipate there'll be further litigation over this issue."
Read the full article at Law360.