Tax Court's Petition Deadline Isn't Flexible, 1st Circ. Rules

By Zak Kostro ( August 18, 2026, 6:19 PM EDT) -- The deadline for filing a petition in the U.S. Tax Court isn't a jurisdictional bar that prevents the court from hearing a Maine company's late-filed challenge of a transferee liability notice for unpaid taxes, but the deadline can't be extended to create fairness, the First Circuit said....

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