Tax Court Has Jurisdiction In Partnership's Late-Filed Case

By Molly Moses ( August 5, 2026, 7:20 PM EDT) -- The U.S. Tax Court has jurisdiction in the case of a partnership that missed the 90-day window for filing its petition under an Internal Revenue Code rule enacted in 2015, the court held Wednesday, finding that the rule warranted a result different from that reached in an earlier case....

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