No. 20-1031
Northern California Small Business Assistants, Inc. v. Commissioner of Internal Revenue
Amici (1)
Tags: administrative-procedure civil-procedure equitable-tolling jurisdiction jurisdictional-deadline statutory-interpretation supreme-court supreme-court-precedent tax-law
Key Terms:
Securities JusticiabilityDoctri
Securities JusticiabilityDoctri
Latest Conference:
2021-04-30
Related Cases:
20-1014
(Vide)
Question Presented (AI Summary)
Is 26 U.S.C. § 6213(a)'s deficiency petition (90-day) filing deadline jurisdictional
Question Presented (from Petition)
QUESTION PRESENTED L Is 26 U.S.C. § 6213(a)’s deficiency petition (90-day) Filing Deadline jurisdictional (such that it is not subject to equitable tolling) under current Supreme Court case law?
Docket Entries
2021-05-03
Petition DENIED.
2021-04-14
DISTRIBUTED for Conference of 4/30/2021.
2021-04-14
Reply of petitioner Northern California Small Business Assistants, Inc. submitted.
2021-02-15
Brief amicus curiae of The Center for Taxpayer Rights filed.
2021-02-02
Motion to extend the time to file a response is granted and the time is extended to and including March 31, 2021.
2021-02-01
Motion to extend the time to file a response from March 1, 2021 to March 31, 2021, submitted to The Clerk.
2021-01-25
Petition for a writ of certiorari filed. (Response due March 1, 2021)
Attorneys
Commissioner of Internal Revenue
Edwin Smiley Kneedler — D.O.J., Respondent
Edwin Smiley Kneedler — D.O.J., Respondent
Northern California Small Business Assistants, Inc.
The Center for Taxpayer Rights
Carlton M. Smith — Attorney at Law, Amicus
Carlton M. Smith — Attorney at Law, Amicus