July 20, 2023
Third Circuit holds for first time that IRC Section 6213(a) deadline is not jurisdictional, equitable tolling applies
Reversing the Tax Court, the US Court of Appeals for the Third Circuit held in Culp v. Commissioner, in the first published opinion to address this issue, that the 90-day filing deadline under IRC Section 6213(a) for redetermination of a deficiency is not jurisdictional and therefore the Tax Court has to power to hear the case. The Third Circuit also held that the IRC Section 6213(a) deadline is subject to equitable tolling and remanded the case back to the Tax Court to decide whether it applied. A Tax Alert is forthcoming.
Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor