Constitutional Law,
Tax
May 17, 2022
Time deadlines after Boechler, P.C. v. Commissioner of Internal Revenue
In the Supreme Court Opinion written by Justice Amy Coney Barrett, the Court notes that jurisdictional requirements mark the bounds of the Court’s authority. These requirements cannot be waived or forfeited and do not allow for equitable exceptions.
Phil Jelsma
Partner and Chair of the Tax Practice Team
Crosbie Gliner Schiffman Southard & Swanson LLC (CGS3)
Email: pjelsma@cgs3.com
Phil is chair of the tax practice team at CGS3. He is recognized as a leading joint venture and tax attorney, with a 30-year background in real estate exchange transactions, syndications, nonprofit corporations and international tax planning.
When is a deadline real and when is it extended by unusual circumstances? This issue is at the heart of Boechler, P.C. v. Commissioner of Internal Revenue, 20-1472, which was decided by the Supreme Court on April 21, 2022.
The Supreme Court carefully examined the language of IRC Code 6330 – looking for a clear statement from Congress that it intended to create a jurisdictional limit that set a deadline to file a Tax Court petition after a ...
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