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Boechler, P.C. v. Commissioner of Internal Revenue
Publisher |
Oyez
Media Type |
audio
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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