Duggan v. CIR, No. 15-73819 (9th Cir. 2018)Annotate this Case
Because the text of I.R.C. 6630(d)(1) conditions the tax court’s jurisdiction on the timely filing of a petition for review, the thirty-day deadline in I.R.C. 6330(d)(1) is jurisdictional. The Ninth Circuit affirmed the tax court's dismissal of a petition for review of two Internal Revenue Service Notices of Determination based on lack of jurisdiction. In this case, petitioner mistakenly counted the first day after the date of the IRS's notices as day "zero" for purposes of calculating the 30-day period for filing a petition for review. The panel held that petitioner's failure to meet his deadline divested the tax court of the power to hear his case and foreclosed any argument for equitable tolling.