Friday, April 22, 2022
Solo Practitioner, Backed By Latham & Watkins, Wins SCOTUS Tax Ruling
Nationwide Regulation Journal, Solo Practitioner, Backed by Latham & Watkins, Wins SCOTUS Tax Ruling:
A Fargo, North Dakota, solo practitioner, with assist from Latham & Watkins, scored a unanimous victory within the U.S. Supreme Courtroom on Thursday for herself, and low-income taxpayers and small companies.
The court docket, in an opinion by Justice Amy Coney Barrett, dominated in Boechler v. IRS that the 30-day time restrict for submitting a petition within the U.S. Tax Courtroom to problem the IRS’s choice to grab property to gather tax money owed is just not a jurisdictional restrict and may be equitably tolled.
Jeanette Boechler of the Boechler Regulation Agency missed the 30-day submitting deadline by sooner or later in 2017.
Barrett wrote that the court docket treats a procedural requirement as jurisdictional provided that Congress clearly states that it’s. The case turned on whether or not Congress had clearly said the deadline in Part 6330(d)(1) for a petition for evaluation of a set due course of choice is jurisdictional.
“As we see it, the textual content doesn’t clearly mandate the jurisdictional studying,” Barrett stated, including that the “broader statutory context” confirmed the shortage of any clear assertion.
Reuters, U.S. Supreme Courtroom Revives Regulation Agency’s Day-Late Problem to IRS Levy
https://taxprof.typepad.com/taxprof_blog/2022/04/solo-practitioner-backed-by-latham-watkins-wins-scotus-tax-ruling.html
