Latest / North Star Tax and Legal Briefing
Missed the 90-Day Tax Court Deadline in California? What Still Works After Kings Road
Missed the 90-day window to petition the U.S. Tax Court after an IRS notice went to an old address? Some circuits now forgive late petitions, but California taxpayers in the Ninth Circuit face the toughest rule in the country. This episode covers the Kings Road decision for partnerships, the collection due process route, and the separate Franchise Tax Board clocks. Full analysis: https://ca-legal.net/california-missed-90-day-tax-court-deadline-kings-road-ninth-circuit/
The skinny
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