Matuszak v. Commissioner of Internal Revenue, No. 16-3034 (2d Cir. 2017)Annotate this Case
The Second Circuit affirmed the district court's dismissal of a petition for innocent spouse relief based on lack of jurisdiction and from an order denying petitioner's motion to vacate the order of dismissal. The court held that petitioner's failure to file the petition within the statutorily prescribed period deprived the Tax Court of jurisdiction to review her claim.