Boechler v. Commissioner (2022): A Lifeline for Late Taxpayers
The Supreme Court said the 30-day CDP deadline isn’t jurisdictional, opening the door to equitable tolling.
Citation: Boechler, P.C. v. Commissioner , 142 S. Ct. 1493 (2022).Citation:Boechler, P.C. v. Commissioner
Why This Case Was a Turning Point
The Court held that the 30-day deadline to petition Tax Court after a Collection Due Process (CDP) determination is not jurisdictional. That means taxpayers can argue for late filings when extraordinary circumstances apply.
Key idea:
How It Affected Everyday Citizens
- Second chance on missed deadlines: People facing liens/levies can request equitable tolling if illness, disaster, or misinformation caused a late petition.Second chance on missed deadlines:
- Stronger procedural rights: The IRS must treat deadlines with more flexibility in CDP appeals, giving taxpayers meaningful access to court review.Stronger procedural rights:
- Encourages early help: Taxpayers now have an incentive to document hardships and seek representation quickly.Encourages early help:
Lasting Impact
Boechler signals closer scrutiny of “jurisdictional” labels in tax statutes. It could influence other procedural deadlines, expanding fairness where taxpayers act in good faith but face emergencies.
Practical Takeaways
- If you missed a CDP filing, gather proof of the circumstances—equitable tolling is now an option.
- Respond fast to levy or lien notices; you still need to file promptly even with this safety valve.
- Consult a professional for CDP hearings to preserve rights and negotiate payment solutions.
Facing a levy or lien notice?
We help taxpayers file CDP requests, argue equitable tolling, and pursue relief options.
Call (760) 249-7680
