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Northern California Small Business Assistants, Inc. v. Commissioner of Internal Revenue

Paid petition · United States Court of Appeals for the Ninth Circuit, No. 17-72877 · judgment June 18, 2020

Certiorari denied · May 3, 2021
Pre-decision estimate: 4% cert probability

Before the decision, roughly the 4.1% base rate. The model weighted this up for a Ninth Circuit decision below, a circuit split argued in the petition, and a business petitioner.

Question presented

I. Is 26 U.S.C. § 6213(a)’s deficiency petition (90-day) Filing Deadline jurisdictional (such that it is not subject to equitable tolling) under current Supreme Court case law?

Counsel of record

For petitioner
Douglas Leland Youmans
Wagner Kirkman Blaine Klomparens & Youmans, LLP

For respondent
Edwin Smiley Kneedler
U.S. Department of Justice

Case

Conference history
Distributed for 1 conference

Amicus briefs
1 cert-stage

Related
Vide, 20-1014

Proceedings

  1. May 03 2021
    Petition DENIED.
  2. Apr 14 2021
    DISTRIBUTED for Conference of 4/30/2021.
  3. Apr 14 2021
    Reply of petitioner Northern California Small Business Assistants, Inc. submitted.
  4. Mar 31 2021
    Brief of respondent Commissioner of Internal Revenue in opposition filed. VIDED.
  5. Feb 15 2021
    Brief amicus curiae of The Center for Taxpayer Rights filed.
  6. Feb 02 2021
    Motion to extend the time to file a response is granted and the time is extended to and including March 31, 2021.
  7. Feb 01 2021
    Motion to extend the time to file a response from March 1, 2021 to March 31, 2021, submitted to The Clerk.
  8. Jan 25 2021
    Petition for a writ of certiorari filed. (Response due March 1, 2021)