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A Day-Late and a Dollar Short: Is a Statutory Deadline Set in Stone?

January 26, 2022

As we enter the 2022 tax filing season, still struggling with COVID-related mail delays and IRS service center reductions, best practice requires practitioners to closely track client tax filings and their IRS deadlines. Of note is Boechler, P.C. v. Commissioner of Internal Revenue, an Eighth Circuit decision for which SCOTUS was petitioned to determine whether “equitable tolling,” allowing the courts to excuse missed deadlines, depending on the situation, is available for a statutory deadline. SCOTUS heard oral arguments for the case on January 12 which appear to lean in the taxpayer’s favor, preventing the tax levy. Boechler’s particular question is whether the time limit in I.R.C. Section 6330(d)(1) (Notice and Opportunity for Hearing Before Levy), giving the taxpayer 30 days to petition the Tax Court for review, is a jurisdictional requirement or a claim-processing rule.

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    • Business Entities
      IRS notified taxpayers of standard mileage rates to use in calculating the deductible cost of operating an automobile for business, charitable, medical, or moving purposes in 2022. The rate rises to 58.5 cents per mile for business use in 2022, up from 56 cent per mile in 2021. I.R.S. Notice 2022-03.
    • Employment
      IRS issues its annual qualified plan determination letter Revenue Procedure. Rev. Proc. 2022-04.
      IRS modifies rules on the three methods for calculating “substantially equal periodic payments” from qualified plans, IRAs, or annuity contracts eligible for certain exceptions from the Section 72 early withdrawal penalty, including allowing an interest rate of at least 5% for the fixed amortization and fixed annuitization methods. R.S. Notice 2022-6 (superseding Rev. Rul. 2002-62).
    • Individual Income Tax
      IRS updated FAQs for the 2021 Child Tax Credit and Advance Child Tax Credit to help eligible families properly claim the credit when they prepare and file their 2021 tax returns. IR-2022-10.
      IRS announced that January 24, 2022 started the “tax season” for individual taxpayers. The deadline for filing those returns (or an extension to file) is Monday, April 18, 2022, for most taxpayers. Taxpayers living in Maine or Massachusetts have an extra day, until April 19, 2022, to file their 2021 income tax returns (due to the Patriots' Day holiday). IR 2022-08.
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