March 13, 2019
The U.S. Tax Court wrongly determined it had no jurisdiction over a petition because it was disputed that the Internal Revenue Service properly sent a notice of deficiency, a taxpayer claimed Wednesday in a brief to the Fifth Circuit.
February 27, 2019
The U.S. Tax Court correctly dismissed a taxpayer's petition because he failed to show that the court had jurisdiction, the U.S. told the Fifth Circuit Wednesday.