Nauflett v. Commissioner of IRS, No. 17-1986 (4th Cir. 2018)Annotate this Case
The 90-day filing requirement in I.R.C. 6015(e)(1)(A)(ii) is jurisdictional. The Fourth Circuit affirmed the tax court's dismissal of a petition for relief based on lack of jurisdiction. The court held that the tax court correctly concluded that it lacked jurisdiction to consider the untimely petition and declined to consider petitioner's additional arguments about equitable tolling, which were all predicated on subsection (e)(1)(A) being a non-jurisdictional filing deadline.