Is the Tax Court Filing Deadline a Jurisdictional Requirement Or Just a Claims-Processing Rule? Recent 6th Circuit Decision Adds to the Controversy

The article discusses the recent 6th Circuit Court of Appeals decision in Oquendo, which determined that the 90-day filing deadline under Code Sec. 6213 (a) for tax court petitions is nonjurisdictional and functions as a claims-processing rule, allowing for equitable exceptions. This ruling contrasts with the positions of the 7th and 9th Circuits, which maintain that the deadline is a strict jurisdictional requirement. The article highlights the implications of this decision for taxpayers, particularly in jurisdictions where the 6th Circuit's interpretation applies, enabling them to argue for exceptions if they miss the deadline. It also notes a broader trend in federal courts moving away from treating statutory filing deadlines as jurisdictional, influenced by the Supreme Court's ruling in Boechler v. Commissioner.