TaxProf Blog – Supreme Court To Decide Whether 30-Day Time Limit For Tax Court Appeal Of IRS Determination Is A Jurisdictional Requirement (October 21, 2021)

Paul Caron has published an article on the TaxProf Blog, titled “Supreme Court To Decide Whether 30-Day Time Limit For Tax Court Appeal Of IRS Determination Is A Jurisdictional Requirement,” which discusses the Supreme Court’s recent decision to grant a certiorari to resolve a circuit split. The article begins as follows:

The Supreme Court yesterday granted certiorari to resolve a circuit split over whether I.R.C. § 6330(d)(1)‘s requirement that a petition for Tax Court review of an IRS notice of determination must be filed within 30 days is a jurisdictional requirement or a claim processing rule subject to equitable tolling. Boechler, P.C. v. Commissioner, No-18578 (Order of Dismissal Feb. 15, 2019), aff’d, 967 F.3d 760 (8th Cir. 2020).

Click here to see the full article: “Supreme Court To Decide Whether 30-Day Time Limit For Tax Court Appeal Of IRS Determination Is A Jurisdictional Requirement.”

Posted by Bennett Mansour, Associate Editor, Wealth Strategies Journal