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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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