Big Apple Tompkins Realty LLC, Mojahed H. Bhutta, Partnership Representative, Petitioner(s)

Summary

The Court denied the Commissioner's motion to dismiss, holding that the Final Partnership Adjustment was properly issued and mailed and that the partnership's petition was untimely. The Court nevertheless held that the 90-day filing deadline in section 6234(a) is a nonjurisdictional claim-processing rule because the statutory text, structure, and history do not clearly tie the deadline to the jurisdictional grant in section 6234(c). The Court reserved whether equitable tolling may apply.