Outside Publication

Electronic Petitions Pose a Trap for the Pro Se Litigant, Tax Notes

August 12, 2025

Partner Jennifer Breen and associate Drew Cummings co-authored a Tax Notes article examining how the US Tax Court is grappling with the timeliness of electronically filed petitions and the pitfalls for self-represented taxpayers.

They examine recent rulings in Nutt and Sanders, where petitions filed just after the 11:59 pm Eastern Time deadline were dismissed, and discuss ways to improve clarity and reduce missed filings.

Read the full Tax Notes article>>
Subscription may be required.