Litigation of counsel Martin Flumenbaum and firm Chairman Brad Karp’s latest Second Circuit Review column, “Second Circuit Loosens Rule for Taxpayer Deadline,” appeared in the August 27 issue of the New York Law Journal. The authors discuss a recent decision in which the Second Circuit, overruling its precedents, held that the 90-day deadline for filing a petition in the U.S. Tax Court is a nonjurisdictional claim-processing rule and subject to equitable tolling—an extension of the deadline should the petitioner demonstrate that they were prevented from filing within the initial time limit due to extraordinary circumstances. The decision brings the Second Circuit in line with recent Supreme Court precedent and the holdings of other circuits, and indicates a further shift away from limitations on courts’ jurisdiction. Litigation associate Michael Pisem assisted in the preparation of this column.
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