Boechler v. Commissioner
2022 United States Supreme Court case / From Wikipedia, the free encyclopedia
Boechler v. Commissioner, 596 U.S. ___ (2022), was a United States Supreme Court case related to Title 26 of the United States Code (aka. Internal Revenue Code) and equitable tolling. It is regarding the statutory interpretation of 26 U.S.C. § 6330(c) and whether the tax court would have jurisdiction over petitions to the tax court if the petition exceeded the 30 days time frame.
Quick Facts Boechler v. Commissioner, Argued January 12, 2022 Decided April 21, 2022 ...
Boechler v. Commissioner | |
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Argued January 12, 2022 Decided April 21, 2022 | |
Full case name | Boechler, P.C. v. Commissioner of Internal Revenue |
Docket no. | 20-1472 |
Citations | 596 U.S. ___ (more) |
Argument | Oral argument |
Holding | |
Section 6330(d)(1)'s 30-day time limit to file a petition for review of a collection due process determination is a non-jurisdictional deadline subject to equitable tolling. | |
Court membership | |
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Case opinion | |
Majority | Barrett, joined by unanimous |
Laws applied | |
26 U.S.C. § 6330(d) |
Close
In a unanimous decision by the court, they ruled that 30 day timeline is non-jurisdictional and is protected by equitable tolling.[1]