Zombies Can’t File Tax Court Petitions
Unlike a traditional statute of limitations, the 90-day period of section 6213(a) generally cannot be tolled or extended. Jurisdictional statutes such as section 6213(a) are conditions on the waiver of the Federal Government’s sovereign immunity and must be strictly construed. Section 6213(a) provides that a petition may be filed by the taxpayer during the 90-day period. Petitioner’s suspension under Cal. Rev. & Tax. Code sec. 23301 deprived it of the capacity to sue under section 6213(a) and prevents its corporate revival from prejudicing respondent’s defense of lack of subject matter jurisdiction.
Clinic Escort Discusses Details Of 1994 Pensacola Abortion Clinic Murders
In conjunction with coverage of the Kent Hovind trial, Jonathan Schwartz and Abigal Magginson interviewed Bill Caplinger to get background on the religious atmosphere...
Follow Me
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.