Supreme Court of the United States · Official docket →
Boechler, P.C. v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Eighth Circuit, No. 19-2003 · judgment July 24, 2020
Before the decision, about 1.8× the 4.1% base rate. The model weighted this up for a circuit split argued in the petition, an Eighth Circuit decision below, and a dissent in the court below (flagged in the petition).
Question presented
Section 6330(d)(1) of the Internal Revenue Code establishes a 30-day time limit to file a petition for review in the Tax Court of a notice of determination from the Commissioner of Internal Revenue. 26 U.S.C. § 6330(d)(1). The question presented is: Whether the time limit in Section 6330(d)(1) is a jurisdictional requirement or a claimprocessing rule subject to equitable tolling.
Counsel of record
For petitioner
Melissa Arbus Sherry
Latham & Watkins LLP
For respondent
Elizabeth B. Prelogar
Solicitor General
Case
Conference history
Distributed for 1 conference
Amicus briefs
2 cert-stage · 4 merits
(4 supporting pet./neither)
Argument & decision
Argued January 12, 2022 — Melissa Arbus Sherry · Jonathan C. Bond. Audio and transcript
Decided April 21, 2022. Opinion by Barrett.
Proceedings
- Jan 11 2023Record returned to the U.S.C.A. 8th Circuit. 1 - Box.
- May 23 2022Judgment Issued
- Apr 21 2022Judgment REVERSED and case REMANDED. Barrett, J., delivered the opinion for a unanimous Court.
- Jan 12 2022Argued. For petitioner: Melissa Arbus Sherry, Washington, D. C. For respondent: Jonathan C. Bond, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
- Jan 11 2022Record received from the U.S.C.A. 8th Circuit. 1 - Box
- Jan 10 2022Letter from Solicitor General regarding statistics in brief on the merits filed. (Distributed)
- Jan 10 2022Restricted documents received from the U.S.C.A. has been electronically filed.
- Dec 30 2021Reply of petitioner Boechler, P.C. filed. (Distributed)
- Dec 15 2021Brief of respondent Commissioner of Internal Revenue filed. (Distributed)
- Dec 14 2021CIRCULATED
- Nov 22 2021Brief amici curiae of National Taxpayers Union Foundation, et al., filed.
- Nov 22 2021Brief amici curiae of Federal Tax Clinics, Legal Aid Groups, and Tax Professors filed.
- Nov 22 2021Brief amici curiae of The Center for Taxpayer Rights, et al. filed.
- Nov 22 2021Amicus brief of A. Lavar Taylor not accepted for filing. (Corrected version submitted - December 01, 2021).
- Nov 22 2021Brief amicus curiae of A. Lavar Taylor filed.
- Nov 17 2021ARGUMENT SET FOR Wednesday, January 12, 2022.
- Nov 17 2021Record requested from the U.S.C.A. 8th Circuit.
- Nov 15 2021Joint appendix filed. (Statement of costs filed)
- Nov 15 2021Brief of petitioner Boechler, P.C. filed.
- Sep 30 2021Petition GRANTED.
- Aug 11 2021DISTRIBUTED for Conference of 9/27/2021.
- Aug 10 2021Reply of petitioner Boechler, P.C. filed. (Distributed)
- Jul 22 2021Brief of respondent Commissioner of Internal Revenue in opposition filed.
- Jun 14 2021Motion to extend the time to file a response is granted and the time is further extended to and including July 22, 2021.
- Jun 11 2021Motion to extend the time to file a response from June 21, 2021 to July 22, 2021, submitted to The Clerk.
- May 21 2021Brief amici curiae of Federal Tax Clinic at Charles Widger School of Law et al. filed.
- May 18 2021Brief amicus curiae of The Center for Taxpayer Rights filed.
- May 13 2021Motion to extend the time to file a response is granted and the time is extended to and including June 21, 2021.
- May 12 2021Motion to extend the time to file a response from May 21, 2021 to June 21, 2021, submitted to The Clerk.
- Apr 16 2021Petition for a writ of certiorari filed. (Response due May 21, 2021)