If you don’t know what that means, consider yourself lucky. If you do, consider the plight of Cody J. Bertram and Nicole Bertram, Docket No. 1265-25S, filed 7/3/25. Cody was on TDY in FL when the SNOD was mailed to his last known address in TX; Nicole was having serious health issues at the time.

The petition was 90 (count ’em, 90) days late.

Ch J Patrick J. (“Scholar Pat”) Urda: “…we note that the Servicemembers Civil Relief Act (SCRA), 50 U.S.C. sections 3901 et seq., postpones or suspends certain types of civil deadlines for eligible military service members. That statute, however, does not apply to extend the period for timely filing a Tax Court petition. See 50 U.S.C. § 3936(c) (the SCRA does not extend periods of limitation prescribed by or under the internal revenue laws of the United States). We further note that I.R.C. section 7508(a)(1)(C) extends the time to file a Tax Court petition in response to a deficiency notice if an individual is in military service in a combat zone or contingency operation. However, this provision does not appear to apply to Mr. Bertram’s temporary military duty assignment.” Order, at p. 2.

Equitable tolling fails, as Cody and Nicole are in 5 Cir.