Podknife - Boechler, P.C. v. Commissioner of Internal Revenue by U.S. Supreme Court Oral Arguments

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Boechler, P.C. v. Commissioner of Internal Revenue

Podcast |: U.S. Supreme Court Oral Arguments
Publisher |: Oyez
Media Type |: audio
Podknife tags |: Government & Organizations,; Law,; Supreme Court
Categories Via RSS |: Government & Organizations,; National
Publication Date |: Jan 12, 2022
Episode Duration |: 01:07:12

A case in which the Court held that the 30-day time limit to file a petition for review in the Tax Court of a notice of determination from the commissioner of internal revenue in 26 U.S.C. § 6330(d)(1) is not a jurisdictional requirement and thus is subject to equitable tolling.

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