Rosa M. Marcano, T. C. Sum. Op. 2024-26, filed 12/23/24, claims, since she was out of country for 24 of the 90 days she had to petition her SND, she was entitled to the 150-day out of country exception to the Section 6213(a) in-country timeframe.

I give her trusty attorney, whom I’ll call CH, a Taishoff “Good Try, Second Class.”

But Judge Jeffrey S. (“Schwer”) Arbeit isn’t buying.

“The facts petitioner asserts are not enough to entitle her to the 150-day period for filing the petition. Petitioner was in the United States when the notice was mailed, in the United States when the notice was delivered, and in the United States for almost three weeks thereafter. Indeed, petitioner concedes she was in the United States at least 66 days of the 90-day period.

“Petitioner is ineligible for the 150-day period because her absence from the country neither delayed her receipt of the notice nor otherwise adversely affected her ability to file a timely Tax Court petition.” T. C. Sum. Op. 2024-26, at p. 3.

Judge Schwer Arbeit has copious citation of precedent in support, which I needn’t repeat here.