Court Error – Tax Assessment

By: Derek Hawkins//January 16, 2017//

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7^th Circuit Court of Appeals

Case Name: Robert H. Tilden v. Commissioner of Internal Revenue

Case No.: 15-3838

Officials: WOOD, Chief Judge, and EASTERBROOK and MANION, Circuit Judges

Focus: Court Error – Tax Assessment

Taxpayers living in the United States have 90 days to file a petition asking the Tax Court to review a notice of deficiency sent by the Commissioner of Internal Revenue. 26 U.S.C. §6213(a). Robert Tilden got such a notice covering his tax years 2005, 2010, 2011, and 2012. The last day to seek review was April 21, 2015. The Tax Court received Tilden’s petition on April 29, 2015, and dismissed it as untimely. The Commissioner has confessed error—properly so, we conclude.

Reversed and remanded

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Attorney Derek A. Hawkins is the managing partner at Hawkins Law Offices LLC, where he heads up the firm’s startup law practice. He specializes in business formation, corporate governance, intellectual property protection, private equity and venture capital funding and mergers & acquisitions. Check out the website at www.hawkins-lawoffices.com or contact them at 262-737-8825.

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