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

Pending petition
Docket No. Op. Below Argument Opinion Vote Author Term
20-1472 8th Cir. TBD TBD TBD TBD TBD

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)