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., 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.” The statute does not say that as to the 30-day deadline.
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