A Fargo, North Dakota, solo practitioner, with help from Latham & Watkins, scored a unanimous victory in the U.S. Supreme Court on Thursday for herself, and low-income taxpayers and small businesses.

The court, in an opinion by Justice Amy Coney Barrett, ruled in Boechler v. IRS that the 30-day time limit for filing a petition in the U.S. Tax Court to challenge the IRS’s decision to seize property to collect tax debts is not a jurisdictional limit and can be equitably tolled.

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