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 as part of the 2015 Bipartisan Budget Act, the court held Wednesday, finding that the 2015 regulations warranted a result different from that reached by the court in an earlier case....
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