US Supreme Court rules late tax petitions for due process determinations subject to equitable tolling
JURIST
APRIL 22, 2022
Justice Brett Kavanaugh said: “[T]he fact that a North Dakota Law Firm, Boechler, P.C., Justice Barrett delivered the unanimous opinion of the court. The court explained that there are many “non jurisdictional rules” that “promote the orderly progress of litigation but do not bear on a court’s power.”
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