Kyick Holdings, LLC v. Bessent
Split Score
What is a Split Score?
This score (0-100) indicates how likely this case is to be reviewed by the Supreme Court based on:
Case Summary
Disposition
Affirmed
The First Circuit held that although the 90-day deadline in 26 U.S.C. § 6213(a) for filing a Tax Court petition is not jurisdictional, it is a mandatory, non-tolled claims-processing rule. Because Kyick Holdings filed 143 days after the notice of transferee liability was mailed, the court affirmed dismissal of its petition, agreeing that the IRS used reasonable diligence in mailing the notice while rejecting equitable-tolling arguments.
Circuit Split Identified
Legal Issue
Whether the 90-day filing deadline in 26 U.S.C. § 6213(a) is jurisdictional (depriving the Tax Court of power over untimely petitions) or a non-jurisdictional claim-processing rule.
Circuit Positions
§ 6213(a) deadline is non-jurisdictional (claim-processing rule).
§ 6213(a) deadline is jurisdictional and untimely petitions must be dismissed for lack of jurisdiction.
Conflict Summary
Some circuits read § 6213(a) as a rigid jurisdictional bar that requires dismissal for lack of subject-matter jurisdiction when a taxpayer files after 90 days, while other circuits treat the deadline as a non-jurisdictional limitation period that does not affect the Tax Court’s adjudicatory authority (and, in some circuits, may be equitably tolled).