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Boechler, P.C. v. Commissioner of Internal Revenue

Docket No. Op. Below Argument Opinion Vote Author Term
20-1472 8th Cir. Jan 12, 2022
TBD TBD TBD OT 2021

Issue: Whether the 30-day time limit to file a petition for review in the Tax Court of a notice of determination from the commissioner of internal revenue in 26 U.S.C. § 6330(d)(1) is a jurisdictional requirement or a claim-processing rule subject to equitable tolling.

DateProceedings and Orders (key to color coding)
Apr 16 2021Petition for a writ of certiorari filed. (Response due May 21, 2021)
May 12 2021Motion to extend the time to file a response from May 21, 2021 to June 21, 2021, submitted to The Clerk.
May 13 2021Motion to extend the time to file a response is granted and the time is extended to and including June 21, 2021.
May 18 2021Brief amicus curiae of The Center for Taxpayer Rights filed.
May 21 2021Brief amici curiae of Federal Tax Clinic at Charles Widger School of Law et al. filed.
Jun 11 2021Motion to extend the time to file a response from June 21, 2021 to July 22, 2021, submitted to The Clerk.
Jun 14 2021Motion to extend the time to file a response is granted and the time is further extended to and including July 22, 2021.
Jul 22 2021Brief of respondent Commissioner of Internal Revenue in opposition filed.
Aug 10 2021Reply of petitioner Boechler, P.C. filed. (Distributed)
Aug 11 2021DISTRIBUTED for Conference of 9/27/2021.
Sep 30 2021Petition GRANTED.
Nov 15 2021Joint appendix filed. (Statement of costs filed)
Nov 15 2021Brief of petitioner Boechler, P.C. filed.
Nov 17 2021ARGUMENT SET FOR Wednesday, January 12, 2022.
Nov 17 2021Record requested from the U.S.C.A. 8th Circuit.
Nov 22 2021Brief amici curiae of National Taxpayers Union Foundation, et al., filed.
Nov 22 2021Brief amici curiae of Federal Tax Clinics, Legal Aid Groups, and Tax Professors filed.
Nov 22 2021Brief amici curiae of The Center for Taxpayer Rights, et al. filed.
Nov 22 2021Amicus brief of A. Lavar Taylor not accepted for filing. (Corrected version submitted - December 01, 2021).
Nov 22 2021Brief amicus curiae of A. Lavar Taylor filed.
Dec 14 2021CIRCULATED
Dec 15 2021Brief of respondent Commissioner of Internal Revenue filed. (Distributed)
Dec 30 2021Reply of petitioner Boechler, P.C. filed. (Distributed)
Jan 10 2022Letter from Solicitor General regarding statistics in brief on the merits filed. (Distributed)
Jan 11 2022Record received from the U.S.C.A. 8th Circuit. 1 - Box
Jan 12 2022Argued. For petitioner: Melissa Arbus Sherry, Washington, D. C. For respondent: Jonathan C. Bond, Assistant to the Solicitor General, Department of Justice, Washington, D. C.