Equitable Doctrines and Jurisdictional Time Periods, Part 2

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Abstract

This is the second of two articles looking at the relationship of equitable doctrines and time limits in the Tax Code. In the first article “Equitable Principles and Jurisdictional Time Periods” I showed how courts apply a mythical rule that equitable principles cannot apply to jurisdictional time limits. I showed why this rule is in fact a myth and argued that both normatively and empirically, the question of whether equitable principles can be applied to a given time period is a different question than whether the time period is “jurisdictional.” This article addresses a different aspect of how equitable doctrines affect a jurisdictional time period in tax law. When one studies the case law, one finds many instances where the Tax Court---often blessed by the Courts of Appeals---laments that it may not equitably “enlarge” or “extend” jurisdictional time periods, but then accomplishes the same result through its discretionary fact-finding power. In effect, it cheats. Less dramatically
Original languageEnglish
Pages (from-to)1581-1593
JournalTax Notes
StatePublished - Jun 11 2018

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