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The Tax Court Opens Its Doors to Taxpayer Whose Petition Arrived Late Due to Snow Day

Posted on June 3, 2016

This afternoon, in a unanimous, fully reviewed opinion, the Tax Court held that the taxpayer whose petition arrived one day late due to the closure of the Court as a result of snow still had a timely filed petition.  We have written about this case previously here and here.  The Court examined four possible bases for its opinion and settled on the argument that the Tax Court rule, which refers to the Federal Rules of Civil Procedure in the absence of a Tax Court rule on the subject, provided the right answer.  We will have more on the case in days to come.

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