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What is Lascona Land Co. Tax Appeal Ruling about?

Lascona Land Co. was assessed a deficiency in income tax for 1993. It filed a protest that was denied. Lascona appealed to the Court of Tax Appeals (CTA), arguing that the failure to appeal to the CTA within 30 days of the 180-day period did not render the assessment final. The Commissioner maintained the assessment was final due to the failure to timely appeal. The Supreme Court held that a taxpayer has two options when the Commissioner fails to act on a protested assessment within 180 days: 1) file a peti

Author

Lawrence Pi

Language

EN