High Court Review Offers Chance at Tax Suit Deadline Flexibility

Oct. 1, 2021, 8:46 AM

The U.S. Supreme Court’s interest in a North Dakota law firm’s late lawsuit against the IRS is seen as potentially good news for low-income taxpayers who want to challenge the agency in court.

The case, Boechler, P.C. v. Commissioner, involves a 30-day deadline under tax code Section 6330(d)(1) for challenging the Internal Revenue Service’s decisions to seize property to satisfy outstanding tax debts. Boechler missed that deadline by one day, which courts so far have said means its petition can’t be considered.

The high court on Thursday announced it would take the case and review whether that ...

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