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.