Tax Court Gives Some Petitioners Extra Time to File Motions to Vacate

During a transition to a new eAccess electronic request government system, a Tax Court unsuccessful to offer a tiny series of petitioners with paper or electronic notices of a papers final their cases (such as final decisions or orders of dismissal). The Tax Court has told petitioners in those cases, that were finalized in 2009 and 2010, that they have until May 31, 2011, to record motions to vacate.

Tax Court Rule 21 requires that final decisions be served to petitioners and a IRS by mail, by personal delivery, or electronically if a celebration has consented in writing. The final papers in a influenced cases were posted on a Tax Court’s eAccess system, though a petitioners were not served in paper or electronically. The Tax Court became wakeful of this problem in Mar 2011, according to Clerk of a Court Robert Di Trolio, when one postulant told a clerk’s bureau that he or she had not perceived a final papers in his or her case.

An review by a clerk’s bureau detected that petitioners had not been served final papers in 284 cases likely of in 2009 and 2010. According to Di Trolio, 120 of those cases were personal as tiny taxation cases, for that there is no right of appeal. Di Trolio also told a Journal of Accountancy that a eAccess complement has been reprogrammed to equivocate this problem in a future.

Normally, underneath Tax Court Rule 162, any suit to empty or correct a preference contingency be done within 30 days after a final preference has been made, “unless a Court shall differently permit.” On May 6, a Tax Court told influenced petitioners that they can pierce to empty their final decisions, though such motions contingency be done by May 31. The suit contingency surprise a justice of a date a postulant initial became wakeful of a entrance of a preference in a box and a petitioner’s drift for severe a exactness of a decision.

The postulant contingency have eccentric drift ancillary leaving a decision; a disaster to offer a final papers is not a reason to empty a final decision, according to Di Trolio, who also pronounced that, as of May 17, no such motions have been perceived from any influenced petitioners.

In a notice released May 13 (CC-2011-014), a IRS Office of Chief Counsel told a crew that before a Tax Court takes movement on any suit to vacate, a IRS will have an event to respond. Personnel have been educated to hit a Office of Associate Chief Counsel (Procedure Administration) if a suit to empty is filed in any of these cases.

About Emil Estafanous, CPA
Certified Public Accountant (CPA) Tax Professional committed in representing taxpayers and resolving their tax problems.

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