SCOTUS Denies Certiorari in IRS Tax Matter, Preserving Victory for Holtzman Vogel Client in Third Circuit Court of Appeals
On June 24, 2024, the U.S. Supreme Court denied certiorari in Culp v. Commissioner, effectively preserving David and Isobel Culps’ victory in the Third Circuit Court of Appeals. Last year, Oliver Roberts argued and won the case for the Culps in the Third Circuit. The Internal Revenue Service then petitioned the U.S. Supreme Court for cert review. At the cert stage before the Supreme Court, Oliver and Latham & Watkins represented the Culps and preserved the Culps’ victory.
“Following the Supreme Court’s denial of cert, the Culps—and taxpayers at large—secured another major victory against the IRS today,” stated Roberts.
On July 19, 2023, the Third Circuit held in Culp v. Commissioner that the filing deadline in 26 U.S.C. § 6213(a) is not jurisdictional and is subject to equitable tolling. Section 6213(a) provides most taxpayers with 90 days to file a redetermination petition, in order to challenge a notice of tax deficiency. After holding that “Following the Supreme Court’s denial of cert, the Culps—and taxpayers at large—secured another major victory against the IRS today.” – Oliver Robertsthe 90-day deadline is not jurisdictional, the Third Circuit found that equitable tolling—which pauses the running of a statute of limitations in certain circumstances—can apply to the deadline.
The Third Circuit is the first federal court of appeals to hold that the deadline is not jurisdictional after a 2022 Supreme Court decision provided guidance on determining whether tax filing requirements are jurisdictional.
