Rachel Fleig Goldstein

May 18, 2022 | New York Law Journal

Last month, In 'Boechler, P.C. v. Commissioner of Internal Revenue', the U.S. Supreme Court unanimously held that a 30-day deadline for filing a petition is not jurisdictional and that the Tax Court can apply principles of equitable tolling in deciding to hear delinquent petitions. In this edition of his Tax Litigation Issues column, Jeremy H. Temkin examines the opinion and considers its implications.

By Jeremy H. Temkin and Rachel Fleig-Goldstein

9 minute read