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Tax Blog

Posts tagged notice of determination.

At Chamberlain, we are very proud of our colleagues’ efforts on behalf of pro bono clients.  Two of our attorneys, Juan Vasquez, Jr. and Jaime Vasquez of the firm's Houston office, along with Peter Lowy of Shell Oil Company, recently argued a pro bono case in front of the Fifth Circuit Court of Appeals in Terrell v. Comm’r.

The Fifth Circuit reversed and remanded a U.S. Tax Court ruling which dismissed the taxpayer’s petition for lack of jurisdiction because she filed her petition more than 90 days after the IRS sent her a Notice of Final Determination.  Noting that the IRS was on ...