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Snow Day Extends Tax Court Filing Deadline

Snow Day Extends Tax Court Filing Deadline

There was also an argument that the 30 day time period was not “jurisdictional”.  If the time limit is not jurisdictional, then the Tax Court could have applied “equitable tolling”, which in a common sense sort of way would say “Yeah.  It says 30 days, but if you miss it because of an alien invasion or something like that, we can cut you a break”. If the time limit is jurisdictional though they don’t even get to look at it.

So the answer was that the 30 days was not really up until you get to a day when the Court was open for business.

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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.