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1 result for “Northern California Small Business Assistants, Inc.”
| Case | Title | Lower Court | Docketed | Status | Tags | Question Presented |
|---|---|---|---|---|---|---|
| 20-1031 | Northern California Small Business Assistants, Inc. v. Commissioner of Internal Revenue | Ninth Circuit | 2021-01-28 | Denied | administrative-procedure civil-procedure equitable-tolling jurisdiction jurisdictional-deadline statutory-interpretation supreme-court supreme-court-precedent tax-law | Is 26 U.S.C. § 6213(a)'s deficiency petition (90-day) filing deadline jurisdictional |