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Jurisdiction Equitable Tolling

Miller Canfield

Can a Tax Court Filing Deadline be Equitably Tolled?

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All is not necessarily lost if a taxpayer files a petition after the filing deadline in United States Tax Court to contest a federal tax deficiency. A recent case ruled that the filing deadline may be suspended in appropriate...more

Miller Canfield

Procedural Actions Following the Supreme Court Remand in Boechler

Miller Canfield on

Key Takeaways: ..In Boechler P.C., v. Commissioner (“Boechler”), the Supreme Court held that the thirty-day period to petition the Tax Court for review of an adverse determination by the IRS Appeals Office in a collection...more

Freeman Law

CDP Proceedings—Is the Time Limit in Section 6330(d)(1) a Jurisdictional Requirement for Tax Court Petitions?

Freeman Law on

In the tax universe, deadlines are normal and expected. Most Americans are familiar with income tax filing deadlines (e.g., April 15th), and businesses are familiar with employment tax deadlines (e.g., January 15th)....more

McDermott Will & Emery

Supreme Court Grants Certiorari in One Tax Case, Denies it in Several Others

McDermott Will & Emery on

Historically, the Supreme Court of the United States rarely grants petitions for certiorari in tax cases, and it appears this trend continues in the current term. On September 30, 2021, the Supreme Court granted the...more

Bass, Berry & Sims PLC

Chris Lazarini Discusses Fraudulent Transfers During Broker Bankruptcy Filing

Bass, Berry & Sims attorney Chris Lazarini discussed a case involving an arbitration award and bankruptcy filing. The court ruled that where a bankruptcy action has been closed, the bankruptcy trustee's exclusive authority to...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Mata v. Lynch

On June 15, 2015, the United States Supreme Court decided Mata v. Lynch, No. 14-185, holding that federal courts of appeals have jurisdiction to review the Board of Immigration Appeals’ (Board) rejection of an alien’s motion...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides United States v. Wong

On April 22, 2015, the United States Supreme Court decided United States v. Wong, No. 13-1074, together with United States v. June, No. 13-1075, holding that the Federal Tort Claims Act’s time limits are not jurisdictional...more

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