Second Circuit reverses Tax Court's dismissal of deficiency petition: The appellate court holds that the Sec. 6213(a) deadline for filing a Tax Court deficiency petition is nonjurisdictional and subject to equitable tolling.

The article explains how the U.S. Second Circuit ruled that the 90-day deadline for filing a Tax Court deficiency petition is not jurisdictional and can be equitably tolled, overturning the dismissal of a late-filed taxpayer challenge. Topics include the taxpayers' missed filing deadline, the court's distinction between jurisdictional and claim-processing rules and the influence of recent Supreme Court precedent on tax procedure.