Naysha Oquendo v. CIR

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Case Number:

24-1205

Court:

Appellate - 6th Circuit

Nature of Suit:

Tax Court 

  1. August 25, 2025

    6th Circ. Says Tax Court Filing Deadline Can Be Tolled

    The 90-day deadline to petition the U.S. Tax Court is not a jurisdictional bar and may be extended for certain reasons, the Sixth Circuit found Monday, reviving a woman's late challenge to an IRS tax deficiency.

  2. May 07, 2025

    6th Circ. Skeptical Of US In Tax Court Deadline Case

    Sixth Circuit judges expressed skepticism of the U.S. government's claim that the 90-day deadline to petition the U.S. Tax Court is inflexible, with one judge saying during oral arguments Wednesday in a woman's case challenging the rule that the U.S. Supreme Court seemed to back her.

  3. January 16, 2025

    Tax Court's 90-Day Deadline Is Not Fixed, 6th Circ. Told

    A woman who missed the 90-day deadline for challenging her liabilities in the U.S. Tax Court told the Sixth Circuit on Thursday that the Internal Revenue Service has wrongly argued that case law proves the deadline is set in stone.