Boechler v. Commissioner of Internal Revenue

The IRS notified Boechler, a North Dakota law firm, of a discrepancy in its tax filings. When Boechler did not respond, the IRS assessed an “intentional disregard” penalty and notified Boechler of its intent to levy Boechler’s property to satisfy the penalty, 26 U.S.C. 6330(a), 6721(a)(2), (e)(2)(A). The IRS’s Independent Office of Appeals sustained the proposed levy. Under section 6330(d)(1), Boechler had 30 days to petition the Tax Court for review. Boechler filed its petition one day late. The Tax Court dismissed the petition. The Eighth Circuit affirmed, finding the 30-day filing deadline jurisdictional.

The Supreme Court reversed. Section 6330(d)(1)’s 30-day time limit to file a petition for review of a collection due process determination is a non-jurisdictional deadline subject to equitable tolling. Whether Boechler is entitled to equitable tolling should be determined on remand. Jurisdictional requirements cannot be waived or forfeited, must be raised by courts “sua sponte,” and do not allow for equitable exceptions. A procedural requirement is jurisdictional only if Congress “clearly states” that it is. Section 6330(d)(1) provides that a “person may, within 30 days of a determination under this section, petition the Tax Court for review of such determination (and the Tax Court shall have jurisdiction with respect to such matter).” The text does not clearly mandate the jurisdictional reading; multiple plausible, non-jurisdictional interpretations exist. Non-jurisdictional limitations periods are presumptively subject to equitable tolling and nothing rebuts the presumption here.

*Credit: Justia US Supreme Court: available here: https://supreme.justia.com/cases/federal/us/596/20-1472/#tab-opinion-4571692