Federal Tax, Tax

File Tax Returns on Time to Avoid Penalties

Timing is everything, especially with tax filing deadlines. Taxpayers who have active cases with the U.S. Tax Court may be able to use the IRS e-filing system known as DAWSON to quickly upload documents. One taxpayer had 90 days to file a petition to challenge a proposed tax. But he waited until the evening of the last day. Using his phone, he logged onto DAWSON, but had to switch to his computer to complete the filing. That delayed the receipt of his filing, and his petition was dismissed as untimely, by 11 seconds. The Tax Court can allow extra time for issues such as a power outage or inclement weather, but not for situations unique to this taxpayer. (Sanders, 160 T.C. No.16, 6/20/23). Contact us for help. © 2023