The Boechler case before the Supreme Court was previously discussed in episode 173. In the case, the question before the Supreme Court was whether the Tax Court correctly treated the deadline in this collection due process case as jurisdictional. Spoiler – the Supreme Court did decide in the taxpayer’s favor that the deadline was not jurisdictional and that equitable tolling could apply. The case has been remanded for a decision on whether equitable tolling does apply to the facts in the case.
William Schmidt and Andrew Belter discuss the Boechler decision regarding potential change for future collection due process cases. This could be a big change, but the facts need to be right.
Also, William is going to the ABA May Tax Meeting in Washington, D.C. that takes place May 12-14. On the 13th, he will be in the Court Procedure & Practice panel, “Update on Collection Due Process Cases in U.S. Tax Court and Related Issues” from 4:15 to 5:45 Eastern. The panel will discuss Boechler and other collection due process issues affecting the Tax Court. If you are there in person, say hi. If not, the meeting is also in a hybrid format so should be available virtually for some time after.