Boechler v. Commissioner

Boechler v. Commissioner
Supreme Court of the United States
Argued January 12, 2022 Decided April 21, 2022
Full case name	Boechler, P.C. v. Commissioner of Internal Revenue
Docket no.	20-1472
Citations	596 U.S. ___ (more)
Argument	Oral argument
Holding
Section 6330(d)(1)'s 30-day time limit to file a petition for review of a collection due process determination is a non-jurisdictional deadline subject to equitable tolling.
Court membership
Chief Justice John Roberts Associate Justices Clarence Thomas · Stephen Breyer Samuel Alito · Sonia Sotomayor Elena Kagan · Neil Gorsuch Brett Kavanaugh · Amy Coney Barrett
Case opinion
Majority	Barrett, joined by unanimous
Laws applied
26 U.S.C. § 6330(d)

Boechler v. Commissioner, 596 U.S. ___ (2022), was a United States Supreme Court case related to Title 26 of the United States Code (aka. Internal Revenue Code) and equitable tolling. It is regarding the statutory interpretation of 26 U.S.C. § 6330(c) and whether the tax court would have jurisdiction over petitions to the tax court if the petition exceeded the 30 days time frame.

In a unanimous decision by the court, they ruled that 30 day timeline is non-jurisdictional and is protected by equitable tolling.^[1]