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1 1 (September 11, 2023)

handle is hein.crs/govemuk0001 and id is 1 raw text is: Congressional_______ R' fesearch Servi e Third Circuit Decision Highlights Significance of Whether Tax Filing Deadlines In Tax Litigation Are Jurisdictional September 11, 2023 On July 19, the Third Circuit held in Culp v. Commissioner that the filing deadline in 26 U.S.C. @ 6213(a) is nonjurisdictional and can be extended under certain circumstances. Section 6213(a) gives most taxpayers 90 days from the date the Internal Revenue Service (IRS) mails a notice of deficiency in payment of taxes owed to file a redetermination petition with the United States Tax Court. After holding that the 90-day deadline is nonjurisdictional, the Third Circuit found that equitable tolling-which pauses the running of a statute of limitations in certain circumstances-can apply to the deadline. The Culp decision creates a split among federal courts over whether the @ 6213(a) deadline is jurisdictional. The Third Circuit is the first federal court of appeals to hold that it is not after a Supreme Court decision last year provided guidance on determining whether tax filing requirements are jurisdictional. The Tax Court and another federal court of appeals have held that the deadline is jurisdictional under the Supreme Court's decision. While only ruling on @ 6213(a), the Culp decision calls attention to the jurisdictional character of other filing requirements in the Internal Revenue Code. This Legal Sidebar discusses the Culp decision and federal courts' interpretations of the jurisdictional nature of other filing requirements. It then explains the implications for tax litigation of a court's determination whether a filing requirement is jurisdictional and presents considerations for Congress arising from this issue. The Third Circuit's Culp Decision The IRS sent the plaintiffs in Culp a notice of deficiency alleging an underpayment of taxes and imposing penalties and interest after the IRS determined that the plaintiffs failed to report certain settlement payments in their tax return. After the IRS levied on the plaintiffs' property to collect the underpayment, the plaintiffs filed a petition in the Tax Court challenging the deficiency and seeking a refund. The Tax Court dismissed the petition for lack of jurisdiction-i.e., power to decide the plaintiffs' claim-because it was untimely under @ 6213(a), having been filed more than 90 days after the IRS sent the plaintiffs the notice of deficiency. The plaintiffs appealed the Tax Court's dismissal to the Third Circuit. Congressional Research Service https://crsreports.congress.gov LSB11038 CRS Legal Sidebar Prepared for Members and Committees of Congress

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