TAX COURT JURISDICTION

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

Issues

Is the 30-day deadline to file a petition for the Tax Court to review its prior determination classified as a jurisdictional requirement that adheres to the exact amount of days prescribed and is not subject to certain fair exceptions or as a claim-processing rule subject to pausing the running time period for just considerations?

This case asks the Supreme Court to determine whether a 30-day filing deadline serves as a flexible procedural rule or a limitation on the Tax Court’s jurisdiction. Petitioner Boechler argues that the filing deadline is a procedural rule that is subject to the remedy of equitable tolling to effectively grant extensions in appropriate circumstances. Respondent Commissioner of Internal Revenue counters that the 30-day filing deadline proscribes a jurisdictional prerequisite, limiting the Tax Court’s jurisdiction to only those petitions that were timely filed within the 30-day period. The outcome of this case has important implications for the treatment of tax law, interpretation of filing deadlines within interconnected statutory schemes, and disparate outcomes for low-income taxpayers.

Questions as Framed for the Court by the Parties

Whether the deadline established by 26 U.S.C. 6330(d)(1) for seeking Tax Court review of a determination of the Internal Revenue Service Independent Office of Appeals following a collection due process hearing is a jurisdictional requirement or a claim-processing rule subject to equitable tolling.

In June 2015, the Internal Revenue Service (IRS) notified a small North Dakota law firm, Boechler, P.C. (“Boechler”), about missing tax document submissions. Boechler, P.C. v. Commissioner of Internal Revenue, at 762.

Additional Resources

Submit for publication
0
Subscribe to TAX COURT JURISDICTION