By: Derek Hawkins//January 16, 2017//
7th 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