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Equitable tolling in a corner of the Internal Revenue Code

SCOTUSBlog

a North Dakota law firm, of intent to levy on Boechler’s property to satisfy a tax penalty. According to the brief, Castillo did not know (despite diligent efforts to find out) that the IRS was incorrectly assessing her for tax on the earnings of a business she had long since sold. The case, Boechler v.

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A tax deadline missed by one day leads to a showdown over equity, jurisdiction – and grammar

SCOTUSBlog

The dispute arose after the Internal Revenue Service assessed a $19,250 penalty and issued a notice of intent to levy to a small North Dakota law firm for failing to file employee tax withholding forms. Partly because of the circuit split and partly because of the statute’s lack of clarity, this could be a close case.

Statute 100
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July 2021 Updates to the Climate Case Charts

ClimateChange-ClimateLaw

North Dakota and Second Coal Company Asked for Review of D.C. The June certiorari petitions were filed by a coal mining company and by North Dakota. Both North Dakota and the coal mining company asked the Court to review the question of the scope of EPA’s regulatory authority under Section 111(d) of the Clean Air Act.

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April 2021 Updates to the Climate Case Charts

ClimateChange-ClimateLaw

The federal district court for the District of North Dakota dismissed without prejudice a lawsuit brought by an oil and gas exploration and production company in February 2021 to compel BLM to act on applications for permit to drill (APDs) submitted in 2020 for oil and gas leases in North Dakota.

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