Boechler, P.C., Petitioner v. Commissioner of Internal Revenue

  1. November 16, 2021

    30-Day Deadline Doesn't Bar Day-Late Tax Suit, Justices Told

    A North Dakota law firm's day-late challenge to a tax levy from the Internal Revenue Service isn't barred by a 30-day deadline in the federal tax code for such cases, the firm told the U.S. Supreme Court.

  2. September 30, 2021

    4 Supreme Court Bouts Tax Pros Should Watch

    In its term that kicks off Monday, the U.S. Supreme Court will consider the boundaries of the U.S. Tax Court's jurisdiction and could evaluate how attorney-client privilege extends to law firms' client lists, among other tax cases. Here, Law360 looks at four federal tax cases to watch at the high court this term.

  3. September 30, 2021

    Justices To Review Law Firm's Day-Late Tax Challenge

    The U.S. Supreme Court said Thursday it will hear an appeal over whether the U.S. Tax Court had the authority to consider a North Dakota law firm's day-late challenge to a tax levy from the Internal Revenue Service.

  4. August 11, 2021

    8th Circ. Wrongly Tossed Day-Late Tax Challenge, Justices Told

    The U.S. Tax Court had the authority to consider a law firm's day-late challenge to an Internal Revenue Service bill, the firm told the U.S. Supreme Court, urging it to overturn the Eighth Circuit's dismissal of the case.

  5. July 23, 2021

    Day-Late IRS Tax Bill Challenge Properly Tossed, Justices Told

    The Eighth Circuit properly affirmed the U.S. Tax Court could not consider a law firm's day-late challenge to a bill, the IRS told the U.S. Supreme Court, arguing it should not take up the appeal.

  6. May 21, 2021

    Clinics Ask Justices To Resolve Tax Suit Deadline Circuit Split

    The U.S. Supreme Court should review a North Dakota law firm's challenge to a tax bill sustained by the IRS because circuit courts are split on how a 30-day filing deadline should be applied, two law clinics said Friday.

  7. May 18, 2021

    Tax Court Deadline Shouldn't Prevent Firm's Suit, Justices Told

    A North Dakota law firm's challenge to a tax bill sustained by the Internal Revenue Service was incorrectly tossed by the lower courts for being filed one day late, a taxpayer rights organization told the U.S. Supreme Court on Tuesday.