Due to the COVID-19 pandemic, the Treasury Department and the IRS, pursuant to its authority in IRC Section 7508A, has extended the time to file certain petitions with the U.S. Tax Court.
Typically, taxpayers have 90 days from the issuance of a Notice of Deficiency to file a petition with the U.S. Tax Court.
Any U.S. Tax Court petition that is due to be filed on or after April 1, 2020, and before July 15, 2020, is now due no later than July 15, 2020. This extension does not apply if the time period for filing a petition with the Tax Court expired before April 1, 2020.
IRS Notice 2020-23, Section III.C
COVID-19: Holtz, Slavett and Drabkin Tax Attorneys are all and remain available to assist you with your tax matters. To contact a Holtz, Slavett, and Drabkin tax attorney, simply call our Beverly Hills / Los Angeles office at (310) 55-6200 or our Orange County / Newport Beach office at (949) 999-6606.