Justices signal narrow support for allowing equitable tolling of tax deadline
SCOTUSBlog
JANUARY 15, 2022
The question in Boechler is whether the statute bars a taxpayer who missed the deadline from asserting equitable tolling, which allows courts to excuse missed deadlines in some circumstances. Under applicable precedent, if the statute makes the 30-day time limit jurisdictional, then equitable-tolling claims are barred.
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