The Internal Revenue Code is filled with deadlines. Taxpayers seeking to challenge some action by the IRS in the U.S. Tax Court must be especially wary of such time limits. By statute, a taxpayer challenging an IRS levy on property is entitled to a “collection due process” hearing before the IRS’s Independent Office of Appeals. If a taxpayer loses in that forum, she may seek relief by filing a petition in Tax Court within 30 days of the date of the administrative determination.

Last month, in Boechler, P.C. v. Commissioner of Internal Revenue, 142 S.Ct. 1493, No. 20-1472, 2022 WL 1177496 (April 21, 2022), the Supreme Court unanimously held that this 30-day deadline is not jurisdictional and that the Tax Court can apply principles of equitable tolling in deciding to hear delinquent petitions. This column examines the Supreme Court’s opinion and considers its implications.

Jurisdictional Deadlines