4 Tips To Prepare For The U.S. Tax Court's E-Filing Blackout

Tax attorney Abbey Garber spoke with Law360 about petition deadlines for the U.S. Tax Court's e-filing blackout. He explained that deadlines are especially crucial for the initial petition to the Tax Court. Under Section 6213 of the Internal Revenue Code, a taxpayer has 90 days to file a petition with the Tax Court to challenge a notice of deficiency from the Internal Revenue Service. If the taxpayer fails to file a petition and misses that deadline, the Tax Court does not have jurisdiction to hear the case, Mr. Garber said.

"If you file something and maybe it doesn't comply with all of the requirements for petition, then [the Tax Court] can … order you to amend it and the Tax Court would have jurisdiction, but if nothing has been sent within 90 days of the notice of deficiency, then the Tax Court can't save you," he said. If a petition is not filed within the statutory time frame, the only way to get into court is by paying the tax and suing for a refund in federal court, which is usually more expensive than litigation in Tax Court, he continued.

READ: 4 Tips To Prepare For The U.S. Tax Court's E-Filing Blackout