Fixes for Tax Court Filing Woes Tucked in Infrastructure Bill

Tax attorney Abbey Garber was quoted in a Bloomberg Tax article about provisions in the bipartisan infrastructure package that could provide extensions to individuals grappling with disasters or who are unable to file Tax Court petitions. However, he warned that the petition-filing extensions described in the bill may not be sufficient.

Mr. Garber said that as-written, it isn’t clear whether the extension applies if the Tax Court’s building is closed but the online portal is open. “To me it sounds like if either one is closed, then suddenly you’ve got an an additional 14 days,” he said. Treasury may need to issue guidance to clarify the bill’s language if it passes, he continued.

The bill also doesn’t address the fact that if a petition-filing deadline lands on a weekend or holiday, the deadline is automatically the following day that a court opens. “We can all imagine so many different situations where the court is inaccessible, whether it’s a snow day, civil unrest, or government shutdown, so it would help to have the extra 14 days there,” he said. “We do need clarification on it if it is as all-encompassing as it appears.”

READ: Fixes for Tax Court Filing Woes Tucked in Infrastructure Bill