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September 30, 2021
2021-1772

Supreme Court agrees to hear case challenging 30-day deadline for filing Tax Court petition

The Supreme Court has granted certiorari in Boechler, P.C. v. Commissioner, in which the Eighth Circuit agreed with the Tax Court that the 30-day limit in IRC Section 6330(d)(1) for petitioning the Tax Court to review an IRS determination notice is a jurisdictional deadline that is not arbitrary or irrational and does not violate the Fifth Amendment. Therefore, the Tax Court properly dismissed a petition filed 31 days after it was mailed to the petitioner, the appeals court affirmed. The petitioner argued the 30 days began to run when it received the determination notice, rather than when the IRS mailed it.

 

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