Supreme Court Decides Time Limit to Petition Tax Court CDP Determination is Nonjurisdictional and Subject to Equitable Tolling (4/21/22; 4/25/22)

In Boechler, P.C. v. Commissioner, 583 U.S. ___, 142 S.Ct. 1493 (2/21/22),  SC here and GS here,  the Court held that “Section 6330(d)(1)’s 30-day time limit to file a petition for review of a collection due process determination is a nonjurisdictional deadline subject to  equitable tolling.” (From the Syllabus.)  The holding is based on a close reading of § 6330(d)(1) and the notion that for jurisdictional status or prohibition of equitable tolling, an express or clear statement is required, which this statute lacks. And, it seems that even nonjurisdictional time limits may not be equitably tolled if there is some reason in the text to conclude that. (I am not sure equitable tolling is separate from the nonjurisdicitional conclusion, but the Court seems to think so. E.g., Slip Op. 8, “Of course, the nonjurisdictional nature of the filing deadline does not help Boechler unless the deadline can be equitably tolled.”)

Other than permitting equitable tolling for § 6330(d)(1)’s time limit, I am not sure the opinion offers any broader important lessons. However, the opinion does state (Slip Op. 14-15):

Finally, the broader statutory context confirms the lack of any clear statement in §6330(d)(1). Other tax provisions enacted around the same time as §6330(d)(1) much more clearly link their jurisdictional grants to a filing deadline. See 26 U. S. C. §6404(g)(1) (1994 ed., Supp. II) (the Tax Court has “jurisdiction over any action . . . to determine whether the Secretary’s failure to abate interest under this section was an abuse of discretion, . . . if such action is brought within 180 days”); §6015(e)(1)(A) (1994 ed., Supp. IV) (“The individual may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the appropriate  relief available to the individual under this section if such petition is filed during the 90-day period”). These provisions accentuate the lack of comparable clarity in §6330(d)(1).

So, I guess we know what the answer is for those provisions.

Supreme Court Grants Cert on Issue of Whether CDP 30-day Time Limit is Jurisdictional (9/30/21)

The Supreme Court granted the petition for writ of certiorari in Boechler v. Commissioner, 2020 U.S. App. LEXIS 23306 (8^th Cir. 2020) to consider the following question:

Whether the time limit in Section 6330(d)(1) is a jurisdictional requirement or a claim processing rule subject to equitable tolling.

The Procedurally Taxing Blog has a good discussion on the grant of cert:  Christine Speidel, Supreme Court Agrees to Decide Whether the CDP Petition Filing Deadline Is Jurisdictional (Procedurally Taxing Blog 9/30/21), here.

There are other time limits in the IRC for the taxpayers and the IRS to act.  The quintessential time limit is the 90-day period for filing a petition for redetermination of a deficiency.  That has always been deemed jurisdictional, meaning that a taxpayer either complies with it or does not; there is no equitable relief for failure to file in the time period.  Another quintessential time limit is for filing a claim for refund, which the Court held in United States v. Brockamp, 519 U.S. 347 (1997) did not permit equitable tolling.  Congress thereafter enacted § 6511(h), here, to permit some equitable factors to toll the refund claim time period requirement.

Two reasonable inferences from Brockamp and § 6511(h) are:

• Some time periods in the IRC are jurisdictional in the sense that equitable tolling is not permitted.
• When Congress wants time periods, particularly those required for orderly functioning of the ubiquitous tax system, to be subject to equitable tolling, it provides specifically for that relief.

In this context, the § 6330(d)(1) time limitation is hard to distinguish between the petition for redetermination and claim for refund time periods.

Tax Court Announcement on Effect of Government Shutdown (10/21/13)

The United States Tax Court, here, has issued an announcement regarding the resumption of Tax Court operations after the Government Shutdown.  The announcement is here.  I think that, for most readers of this blog, the key part of the announcement relates to statutory filing deadlines during the shutdown.  The following is the announcement

Statutory Filing Deadlines 

The Court lacks authority to extend statutory filing deadlines imposed in the Internal Revenue Code (I.R.C.). For example, I.R.C. section 6213(a) provides that a taxpayer must file a petition with the Court to redetermine a deficiency within 90 days after the mailing of a notice of deficiency, and I.R.C. section 6330(d)(1) provides that a taxpayer must file a petition to review a determination involving a proposed lien or levy within 30 days after the mailing of the notice of determination. Hand-delivery to the Courthouse was not available during the period the Court was closed due to the Federal government shutdown. During that period, taxpayers were required to comply with the statutory deadlines by timely mailing petitions to the Court. Timeliness of mailing of the petition is determined by the United States Postal Service’s postmark or the delivery certificate of an approved private express delivery company.

The Code sections cited are 6213, here, and 6330(d)(1), here.  As I remind my students, Section 6213(a) is the key code section for the prepayment remedy afforded by the Tax Court.  That section kicks in provisions from other sections (such as suspension of the statute of limitations) to assure that prepayment remedy.  The key point here is that the petition for redetermination has be filed in the 90-day period from the date of the notice of deficiency.