60 Day Extension Means 60 Days

The Tax Court ruled yesterday that the 2019 Statute dealing with disaster extensions is unambiguous and extends to Tax Court filing deadlines

Photo by Moritz on Unsplash

The Tax Court ruled yesterday that Section 7508A enacted in 2019 applies to Tax Court filings and denied the IRS assertion that it did not apply since that deadline was not specifically outlined in their regulation.

The Court indicated that Section 7508A “unambiguously provides for a mandatory, automatic extension of at least 60 days for the time to file a petition with the Tax Court.”