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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.

SCOTUSblog Coverage

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.