The US Tax Court has announced that taxpayers are automatically entitled to an extension to file a petition by reason of the COVID-19 disaster declaration. This extension applies to all taxpayers, regardless of whether they were directly affected by the disaster. Taxpayers should take advantage of this extension to ensure they have enough time to file their petition and protect their rights.
The U.S. Tax Court today held that the taxpayers were automatically entitled to an extension to file a petition with the court under section 7508A(d) by reason of the federal coronavirus (COVID-19) pandemic disaster declaration. In particular, the court found the regulations under section 7508A(d) to be invalid to the extent they limit non-pension related “time-sensitive acts that are postponed for the mandatory 60-day postponement period . . . [to] the acts determined to be postponed by the Secretary’s exercise of authority under section 7508A(a).”
The case is: Abdo & Farah v. Commissioner, 162 T.C. No. 7 (April 2, 2024). Read text of the Tax Court’s opinion
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