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Home / Opinion Digests / Civil Practice / Civil Practice – Court lacked jurisdiction to weigh equitable tolling (access required)

Civil Practice – Court lacked jurisdiction to weigh equitable tolling (access required)

A petitioner filed her "innocent spouse" tax claim one week late because IRS representatives allegedly misinformed her of the filing deadline, but the U.S. Tax Court had no authority to waive compliance. Background The IRS charged Shari and Derek Nauflett as jointly and severally liable for unpaid taxes, interest, and penalties for tax years 2002–04 and 2008. ...

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