Procedural Actions Following The Supreme Court Remand In Boechler

• Published date: 14 July 2022
• Law Firm: Miller, Canfield, Paddock and Stone P.L.C.
• Author: Loren M. Opper, Christie R. Galinski and Samuel L. Parks

Key Takeaways:

• In Boechler P.C., v. Commissioner¹ ("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 due process hearing could be equitably tolled but not if it should be equitably tolled.
• It is likely that the Tax Court will toll the filing period if the taxpayer shows that it pursued its rights diligently and that extraordinary circumstances prevented it from filing timely.
• Now pending in Tax Court is Hallmark Research Cooperative v. Commissioner,² which will consider if Boechler applies to the ninety-day Tax Court filing period to contest a notice of deficiency.

Supreme Court Decision: In Boechler, the taxpayer petitioned the Tax Court for review of an adverse determination by the IRS Appeals Office in a collection due process hearing. The petition was filed one day after the thirty-day filing period expired. At risk for the taxpayer was the seizure of its property to collect payment of an intentional disregard penalty. The Supreme Court held that the filing period could be equitably tolled and remanded the case to determine if the filing period should be equitably tolled.

Holding Below: In the Eighth Circuit, the taxpayer argued that the thirty-day period for filing a petition to the Tax Court from an adverse IRS determination in a collection due...