Wilford L. Severance v. Commissioner of Internal Revenue, Mary E. Severance v. Commissioner of Internal Revenue

**What Happened:** Wilford and Mary Severance had a tax dispute with the Internal Revenue Service that went to Tax Court. After the Tax Court made its final decision against them, the Severances waited too long to file their appeal to a higher court. They also filed motions asking the court to reconsider its decision, but these were also submitted after the deadline had passed. **What the Court Decided:** The Court of Appeals threw out the Severances' case entirely. The court said it had no authority to hear their appeal because they missed the 90-day deadline to file it after the Tax Court's decision. The court also ruled that their requests for reconsideration were filed too late to be valid. **Why This Matters for Workers:** This case shows how critical timing is in legal proceedings. When workers face employment-related tax issues or any workplace legal dispute, they must pay close attention to deadlines for appeals and other court filings. Missing these deadlines—even by a short time—can result in losing the right to challenge an unfavorable decision, regardless of how strong the case might be. Workers should seek legal help immediately after receiving adverse decisions to ensure they don't miss important filing deadlines.