No. 20-1472
Boechler, P.C. v. Commissioner of Internal Revenue
Amici (6)
Experienced Counsel
Tags: claim-processing-rule equitable-tolling internal-revenue-code jurisdiction jurisdictional-requirement tax-court tax-law time-limit
Key Terms:
AdministrativeLaw ERISA DueProcess FifthAmendment JusticiabilityDoctri
AdministrativeLaw ERISA DueProcess FifthAmendment JusticiabilityDoctri
Latest Conference:
2021-09-27
Question Presented (AI Summary)
Whether the time limit in Section 6330(d)(1) is a jurisdictional requirement or a claim-processing rule subject to equitable tolling
Question Presented (OCR Extract)
QUESTION PRESENTED Section 6330(d)(1) of the Internal Revenue Code establishes a 30-day time limit to file a petition for review in the Tax Court of a notice of determination from the Commissioner of Internal Revenue. 26 U.S.C. § 6330(d)(1). The question presented is: Whether the time limit in Section 6330(d)(1) is a jurisdictional requirement or a claim-processing rule subject to equitable tolling.
Docket Entries
2023-01-11
Record returned to the U.S.C.A. 8th Circuit. 1 - Box.
2022-05-23
Judgment Issued
2022-04-21
Judgment REVERSED and case REMANDED. Barrett, J., delivered the <a href = 'https://www.supremecourt.gov/opinions/21pdf/20-1472_6j37.pdf'>opinion</a> for a unanimous Court.
2022-01-12
Argued. For petitioner: Melissa Arbus Sherry, Washington, D. C. For respondent: Jonathan C. Bond, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
2022-01-11
Record received from the U.S.C.A. 8th Circuit. 1 - Box
2022-01-10
Restricted documents received from the U.S.C.A. has been electronically filed.
2022-01-10
Letter from Solicitor General regarding statistics in brief on the merits filed. (Distributed)
2021-12-30
Reply of petitioner Boechler, P.C. filed. (Distributed)
2021-12-15
Brief of respondent Commissioner of Internal Revenue filed. (Distributed)
2021-12-14
CIRCULATED
2021-11-22
Brief amici curiae of National Taxpayers Union Foundation, et al., filed.
2021-11-22
Brief amicus curiae of A. Lavar Taylor filed.
2021-11-22
Brief amici curiae of The Center for Taxpayer Rights, et al. filed.
2021-11-22
Brief amici curiae of Federal Tax Clinics, Legal Aid Groups, and Tax Professors filed.
2021-11-17
Record requested from the U.S.C.A. 8th Circuit.
2021-11-17
ARGUMENT SET FOR Wednesday, January 12, 2022.
2021-11-15
Brief of petitioner Boechler, P.C. filed.
2021-11-15
Joint appendix filed. (Statement of costs filed)
2021-09-30
Petition GRANTED.
2021-08-11
DISTRIBUTED for Conference of 9/27/2021.
2021-08-10
Reply of petitioner Boechler, P.C. filed. (Distributed)
2021-07-22
Brief of respondent Commissioner of Internal Revenue in opposition filed.
2021-06-14
Motion to extend the time to file a response is granted and the time is further extended to and including July 22, 2021.
2021-06-11
Motion to extend the time to file a response from June 21, 2021 to July 22, 2021, submitted to The Clerk.
2021-05-21
Brief amici curiae of Federal Tax Clinic at Charles Widger School of Law et al. filed.
2021-05-18
Brief amicus curiae of The Center for Taxpayer Rights filed.
2021-05-13
Motion to extend the time to file a response is granted and the time is extended to and including June 21, 2021.
2021-05-12
Motion to extend the time to file a response from May 21, 2021 to June 21, 2021, submitted to The Clerk.
2021-04-16
Petition for a writ of certiorari filed. (Response due May 21, 2021)
Attorneys
A. Lavar Taylor
Boechler, P.C.
Melissa Arbus Sherry — Latham & Watkins LLP, Petitioner
Commissioner of Internal Revenue
Elizabeth B. Prelogar — Solicitor General, Respondent
Federal Tax Clinic at Charles Widger School of Law and The Seton Hall Center for Social Justice Impact Litigation Clinic
National Taxpayers Union Foundation, et al.,
The Center for Taxpayer Rights
Carlton M. Smith — Attorney at Law, Amicus