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Another Circuit holds that innocent spouse relief court filing deadline is jurisdictional
- The Court of Appeals for the Fourth Circuit has affirmed a Tax Court order that dismissed, on jurisdictional grounds, an innocent spouse relief petition that was filed after the 90-day deadline in Code Sec. 6015(e)(1)(A). The Court held that the Tax Court's jurisdiction was predicated on a timely-filed petition and that the deadline couldn't be extended on equitable grounds. Continue Reading
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