Tax,
9th U.S. Circuit Court of Appeals
May 24, 2022
When is your tax return filed? 9th Circuit tax win helps
The Ninth Circuit majority opinion said: “The IRS wants the ability to direct taxpayers to submit delinquent returns to its authorized officials, while maintaining the power to unilaterally decide whether the returns are ‘filed’ for statute-of-limitations purpose. We reject this nonsensical position and instead follow the ordinary meaning of the Tax Code.”
Robert W. Wood
Managing Partner
Wood LLP
333 Sacramento St
San Francisco , California 94111-3601
Phone: (415) 834-0113
Fax: (415) 789-4540
Email: wood@WoodLLP.com
Univ of Chicago Law School
Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.
Tax returns are annual drudgery, but they matter. They matter for individuals, and for businesses and investment entities. Everybody must file one, or more than one, depending on how many entities you have. If you are in California, there’s the Franchise Tax Board too. That means you are filing at least two tax returns every year.
You might think your filing date is obvious, and hopefully before the deadline. The one everyone knows is Apri...
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