Under the American Pipe doctrine, the commencement of a class action tolls the statute of limitations for absent class members. American Pipe & Construction Co. v. Utah, 414 U.S. 538, 554 (1974). The intent of this rule is to...more
In Libitzky v. United States, the United States Court of Appeals for the Ninth Circuit affirmed disallowance of a $700,000 federal income tax refund claim. The court said that this was an “unfortunate” case, but they were...more
Uncovering Factual Discrepancies and Challenging the Government's Argument - Restoration Specialists, LLC (Restoration) is currently embroiled in a contractual dispute with the government, prompting them to appeal a motion...more
The plaintiffs alleged the court erred in not allowing them to amend their pleadings to clarify facts regarding equitable tolling and erred in not recognizing that issues of fact existed. The trial court found, and the...more
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
On July 11, 2023, the Massachusetts Supreme Judicial Court (SJC) declined to extend its early COVID-19 emergency orders to the time limits established for filing a complaint with the Massachusetts Commission Against...more
In a case of first impression, the Eleventh Circuit Court of Appeals, on June 21, 2023, in NuVasive Inc. v. Absolute Medical LLC, held that the three-month time limit for challenging arbitration awards under the Federal...more
A plan administrator did not abuse its discretion in concluding that a former employee’s surviving spouse was not entitled to life insurance benefits under an employee benefit plan. In Hayes v. Prudential Insurance Company of...more
The Supreme Court recently issued its first decision of the Term in Arellano v. McDonough, affirming the Federal Circuit and holding that a statutory provision governing the effective date of a veterans’ benefits application...more
While many commentators were wondering when the Supreme Court would start issuing opinions, the backlog of argued cases now being substantial, today is their day. ...more
On January 23, 2023, the U.S. Supreme Court decided Arellano v. McDonough, affirming the Federal Circuit, and holding that equitable tolling did not apply to a statutory rule that the effective date for an award of veteran’s...more
Today, the Supreme Court of the United States issued its first signed opinion of the October 2022 term and dismissed one case: Arellano v. McDonough, No. 21-432: The case concerns the question of whether equitable...more
Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose....more
Last summer, the Supreme Court of the United States held that the 30-day time limit to file a Collection Due Process (CDP) petition is a non-jurisdictional deadline subject to equitable tolling (Boechler, P.C. v....more
In a recent case addressing the novel issue of whether foreign law trumped United States law for purposes of class action tolling, the U.S. Court of Appeals for the Eleventh Circuit concluded that Colombian law on equitable...more
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
In a unanimous decision in Boechler, P.C. v. Commissioner issued on April 21, 2022, the Supreme Court of the United States reversed the US Court of Appeals for the Eighth Circuit’s ruling (which affirmed the US Tax Court) and...more
Boechler, P.C. v. Commissioner of Internal Revenue, No. 20-1472: This case involves the application of “equitable tolling” in tax “collection due process” cases. This case arose after the IRS sustained a proposed levy on the...more
As Federal Circuitry readers know, the Supreme Court in recent years has granted review in many patent cases from the Federal Circuit—like last Term’s big decision in Arthrex. But the Supreme Court also takes up cases from...more
Adolfo Arellano v. Secretary of Veterans Affairs, No. 21-432: This case concerns whether equitable tolling may extend the deadline for veterans to submit an application for disability benefits under 38 U.S.C. § 5110(b)(1)...more
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
A district judge for the U.S. District Court for the Eastern District of Virginia recently dismissed a case due to the plaintiff’s failure to file suit within the allotted time identified in the notice of right to sue (NRTS)...more
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
Cassirer v. Thyssen-Bornemisza Collection Foundation, No. 20-1566: Whether a federal court hearing state law claims brought under the Foreign Sovereign Immunities Act must apply the forum state’s choice-of-law rules to...more
Nicole B. v. Sch. Dist. of Philadelphia, 237 A.3d 986 (Pa. 2020). The Pennsylvania Supreme Court held that, when a fourth-grade student alleged that he was sexually assaulted in school, the 180-day period to file a claim...more