“In delay there lies no plenty.” – William Shakespeare, Twelfth Night, Act II, Scene III (circa 1601).
In a recent decision, Sanders v. Commissioner, 160 T.C. No.16 (2023), the United States Tax Court held that the court...more
On July 19, 2023, the United States Court of Appeals for the Third Circuit released an opinion in the matter of Culp v. Commissioner of Internal Revenue (PDF). The ruling stated the 90-day filing period for Tax Court...more