New Thinking About Jurisdictional Time Periods in the Tax Code

Research output: Other contributionpeer-review


This Article explores the extent to which statutory periods of limitation in<br>the Code are properly viewed as jurisdictional restrictions on the authority of<br>the Tax Court. Starting in the mid-2000s, the Supreme Court began an enthusiastic<br>campaign to distinguish between time limits that are jurisdictional<br>and time limits that are not jurisdictional (which it sometimes calls “claims processing rules”). The Court explained in Kontrick v. Ryan that it intended<br>to restrict the term “jurisdictional” to “the classes of cases (subject-matter jurisdiction) and the persons (personal jurisdiction) falling within a court’s adjudicatory authority.” In subsequent cases the Court has developed an entirely<br>new way of thinking about statutory time periods.<br><br>This Article considers how the Supreme Court’s new thinking should apply<br>to four time periods in the Code. Three govern access to the Tax Court:<br>the period in section 6213 for contesting a Notice of Deficiency; the p
Original languageEnglish
PublisherABA Section of Taxation
StatePublished - Oct 2019


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