Justices to Hear Tax Suit Aiming to Sort ‘Jurisdictional’ Rules

Sept. 30, 2021, 1:38 PM

The U.S. Supreme Court took up another suit trying to sort out which deadlines deprive courts of jurisdiction to hear disputes and which are merely “claims processing rules” that can be tolled.

The latest dispute, which the Supreme Court agreed to take up Thursday, involves a 30-day deadline for filing a collection due process petition for the U.S. Tax Court, which the law firm fighting the rule, Boechler P.C., missed by one day.

The tax filing deadline is “jurisdictional” and can’t be waived for equitable reasons, the St. Louis-based U.S. Court of Appeals for the Eighth Circuit determined.

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