NAYSHA Y. OQUENDO v. COMMISSIONER OF INTERNAL REVENUE - Articles

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NAYSHA Y. OQUENDO v. COMMISSIONER OF INTERNAL REVENUE

Posted by: Azya Thornton on Aug 25, 2025

Court: 6th Circuit Court (Published Opinions)

Attorneys 1: ARGUED: Eric J. Konopka, LATHAM & WATKINS LLP, Washington, D.C., for Appellant.

Attorneys 2: Isaac B. Rosenberg, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Attorneys 3: ON BRIEF: Eric J. Konopka, LATHAM & WATKINS LLP, Washington, D.C., Christopher L. Bourell, UNIVERSITY OF TOLEDO, Toledo, Ohio, for Appellant.

Attorneys 4: ON BRIEF: Isaac B. Rosenberg, Ellen Page DelSole, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Attorneys 5: ON BRIEF: Audrey Patten, HARVARD UNIVERSITY, Jamaica Plain, Massachusetts, for Amicus Curiae.

Judge(s): CLAY, READLER, and DAVIS, Circuit Judges

Court Appealed: Appeal from the United States Tax Court

CLAY, Circuit Judge. Petitioner Naysha Y. Oquendo appeals from an order of the United States Tax Court dismissing for lack of jurisdiction her petition for redetermination of a tax deficiency pursuant to Internal Revenue Code (“I.R.C.”) § 6213(a). Oquendo petitioned the tax court for a redetermination approximately five months after the Internal Revenue Service (“IRS”) mailed her a notice of deficiency. Oquendo argues that the tax court erred by treating § 6213(a)’s ninety-day petition-filing deadline as a jurisdictional requirement and not exercising its equitable authority to excuse her noncompliance with the deadline. For the reasons set forth below, we REVERSE the judgment of the tax court and REMAND for consideration of Oquendo’s entitlement to equitable tolling.

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