Congress Must Be Clear in Blocking Tax Appeals, Justices Say (3)

The U.S. Supreme Court, in finding for a law firm in a dispute with the IRS, set a high standard for when Congress wants to set mandatory deadlines for challenging action by federal agencies.

Congress must “clearly state” that it wants to set a jurisdictional rule, Justice Amy Coney Barrett wrote for a unanimous court on Thursday in sending the case back to the U.S. Tax Court for further review.

“As we see it, the text does not clearly mandate the jurisdictional reading,” Barrett wrote in the case concerning a deadline for challenging an IRS decision.

It’s the latest in ...