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

Electronic resources

Record details

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

Content descriptions

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.
Subject: Tax administration and procedure United States
Tax collection United States
Tax courts United States
Tax protests and appeals United States
CRS reports (Library of Congress. Congressional Research Service)

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