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Third Circuit decision highlights significance of whether tax filing deadlines in tax litigation are jurisdictional Cover Image

Third Circuit decision highlights significance of whether tax filing deadlines in tax litigation are jurisdictional / Justin C. Chung.

Chung, Justin C., (author.). Library of Congress. Congressional Research Service, (issuing body.).

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Record details

  • Physical Description: 1 online resource.
  • Edition: [Library of Congress public edition].
  • Publisher: [Washington, D.C.] : Congressional Research Service, 2023-

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General Note:
GPO Cataloging Record Distribution Program (CRDP).
In scope of the U.S. Government Publishing Office Cataloging and Indexing Program (C&I) and Federal Depository Library Program (FDLP).
The CRS web page provides access to all versions published since 2018 in accordance with P.L. 115-141.
Bibliography, etc. Note:
Report includes bibliographical references.
Source of Description Note:
Contents viewed on Nov. 20, 2023; title from CRS web page.

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Subject: Tax administration and procedure > United States.
Tax collection > United States.
Tax courts > United States.
Tax protests and appeals > United States.

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CRS reports (Library of Congress. Congressional Research Service)

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