Supreme Court To Decide Whether 30-Day Time Limit For Tax Court Appeal Of IRS Determination Is A Jurisdictional Requirement

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).

• Amicus Brief of the Center For Taxpayer Rights (Keith Fogg, Director, Harvard Law School Tax Clinic)
• Amicus Brief of the Villanova Law School Federal Tax Clinic and Seton Hall Center for Social Justice Impact Litigation Clinic 

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