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Peter Laurenzano v. Commissioner of Internal Revenue
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May 13, 2026
Tax Bill Challenge Filing Deadline Is Flexible, 4th Circ. Told
A man who missed the deadline for challenging his tax bill in the U.S. Tax Court urged the Fourth Circuit to revive his suit, saying the statutory cutoff for filing petitions does not have to be strictly followed in every case.
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March 23, 2026
Tax Court Filing Deadline Is Not Flexible, 4th Circ. Told
A man who missed the deadline for challenging his tax bill in the U.S. Tax Court should not be allowed extra time to make his case, the government told the Fourth Circuit on Monday, saying the deadline, despite conflicting views among the circuits, is not flexible.