Friday, June 3, 2016

Statute of Limitations - Tax Court

An interesting case just came out on the statute of limitations to file in Tax Court. When the Tax Court is closed or inaccessible on the last date of the statute of limitations, the statute of limitations is extended to the next day (unless the next day is a weekend or holiday)


Relevant Cites:


Guralnik 146 TC 15

No comments:

Post a Comment