A Win For Taxpayers'Section 6330(d)(1) Is A Nonjurisdictional Deadline

Published date26 April 2022
Subject MatterLitigation, Mediation & Arbitration, Tax, Trials & Appeals & Compensation, Tax Authorities
Law FirmFreeman Law
AuthorMr Zachary J. Montgomery

Collection Due Process Hearings and Jurisdiction

Collection Due Process ("CDP") hearings are crucial to taxpayers. Taxpayers have a right to a Collection Due Process hearing with the IRS Independent Office of Appeals before levy action is taken. According to the IRS, a "CDP hearing is an opportunity to discuss alternatives to enforced collection and permits you to dispute the amount you owe if you have not had a prior opportunity to do so."1 When a taxpayer receives a notice of determination from IRS Appeals, the taxpayer has 30 days to petition the U.S. Tax Court. The U.S. Supreme Court in Boechler, P.C. v. Commissioner recently held that a Tax Court petition may still be considered by the Tax Court even if it is late.

I.R.C. ' 6330(d)(1) - Collection Due Process Hearings

The statute at issue in Boechler is Section 6330(d)(1). For reference, the statutory language is reproduced below:

(d) Proceeding after hearing.-

(1) Petition for review by Tax Court.-The 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).2

Question Presented: Is the Section 6330(d)(1) Time Limit Jurisdictional?

Per my previous blog on Boechler-CDP Proceedings-Is the Time Limit in Section 6330(d)(1) a Jurisdictional Requirement for Tax Court Petitions?-the question presented, as stated in Boechler's filings, was as follows:

Section 6330(d)(1) of the Internal Revenue Code establishes a 30-day time limit to file a petition for review in the Tax Court of a notice of determination from the Commissioner of Internal Revenue. 26 U.S.C. ' 6330(d)(1). The question presented is:

Whether the time limit in Section 6330(d)(1) is a jurisdictional requirement or a claim-processing rule subject to equitable tolling.

The Supreme Court's Decision-April 21, 2022

On April 21, 2022, just three months after oral arguments were held on January 12, 2022, the Supreme Court issued its decision in Boechler.3 The primary holding was as follows:

Section 6330(d)(1)'s 30-day time limit to file a petition for review of a collection due process determination is a nonjurisdictional deadline subject to equitable tolling.4

Justice Barrett wrote the opinion for the unanimous Court. During oral argument, Justice Barrett made the following statements regarding the clarity of Section 6330(d)(1): "Let's say that I think the government's interpretation is maybe a little bit more...

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