We previously blogged about the Tax Court’s decision in Big Apple Tompkins Realty LLC v. Commissioner, which held that the deadline for filing a petition challenging a Notice of Final Partnership Adjustments (“FPA”) under Internal Revenue Code (“IRC”) § 6234(a) was not jurisdictional. That case left an unanswered question: can the filing deadline be equitably tolled. In Kings Road Property LLC v. Commissioner, 165 T.C. No. 11 (September 21, 2026), the Tax Court answered the question in the affirmative. Based on the facts in the case, the Court held that the filing deadline was equitably tolled.
Robert S. Horwitz is a Principal at Hochman Salkin Toscher Perez P.C., former Chair of the Taxation Section, California Lawyers’ Association, a Fellow of the American College of Tax Counsel, a former Assistant United States Attorney and a former Trial Attorney, United States Department of Justice Tax Division. He represents clients throughout the United States and elsewhere involving federal and state administrative civil tax disputes and tax litigation as well as defending clients in criminal tax investigations and prosecutions. In 2022 the Tax Section of the California Lawyers Association awarded him the Joanne M. Garvey Award for lifetime achievement in and contributions to the field of tax law.
For more information, please contact Robert Horwitz at horwitz@taxlitigator.com.
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