Better Late Than Never: Jurisdictional Deadlines and Equitable Tolling in the Tax Court
Michelle A. Levin of Dentons and Elizabeth K. Blickley of Fox Rothschild LLP will discuss recent decisions from the courts of appeals and the U.S. Tax Court relating to statutory notices of deficiency and notices of Final Partnership Adjustment determining whether petition deadlines are jurisdictional or claims-processing rules subject to equitable tolling following Boechler. Michelle and Elizabeth will also focus on the practical question of what comes next—including the legal factors considered and factual showings relevant to equitable tolling. They will also discuss best practices for developing and preserving that record.
Speakers:
Elizabeth K. Blickley, Partner, Fox Rothschild
Michelle A. Levin, Partner, Dentons
Please note that there is a cost to attend and that CLE credits are available.
