On July 18, 2022, a taxpayer in Alabama filed a petition with the U.S. Tax Court electronically at 11:05 p.m. Central time. In Washington, where the court sits, it was already 12:05 a.m. the next day. In 2023 the Tax Court ruled that the petition was filed late and dismissed the case (Nutt v. Commissioner).
Asking for more time has its own deadline. At the Supreme Court, a request to extend the time for a petition for certiorari must be filed at least 10 days before the petition is due, except in extraordinary circumstances. Rule 13.5 adds that such an application “is not favored.”