This educational guide is based on the linked primary sources. It is not a Court publication, is not affiliated with the Court, and is not legal advice.
In brief
Overview
The Supreme Court held that the 30‑day deadline in § 6330(d)(1) is an ordinary, non‑jurisdictional time limit that may be equitably tolled.
Background and question before the Court
In 2015 the Internal Revenue Service notified Boechler, P.C., a North Dakota law firm, of a discrepancy in its tax filings.
According to Boechler, P.C., according to Boechler, P.C., boechler challenged the penalty, arguing that there was no discrepancy and that the penalty was excessive.
According to Commissioner, the Commissioner asserted that the missed deadline extinguished Boechler’s opportunity to seek review because the deadline is jurisdictional, meaning the Tax Court lacks authority to consider late petitions.
Boechler filed its petition one day after the 30‑day deadline, missing the statutory window.
What each side argues
Petitioner (Boechler, P.C.)
Source-limited. The record does not yet support a complete account.
Respondent (Commissioner of Internal Revenue)
The Commissioner argued that the 30‑day limit is jurisdictional, thereby barring the Tax Court from hearing any petition filed after the deadline.
What happened at oral argument
Justice Thomas asked whether, under current practice, any time limits are ever tolled for any reason.
According to Justice Breyer, justice Breyer inquired about the ordinary English meaning of the phrase “such matter.”
According to Justice Alito, justice Alito posed a hypothetical re‑wording of § 6330(d)(1) to test whether explicit jurisdictional language would change the analysis.
Justice Kavanaugh referenced the “clear statement rule” and asked about the role of expert drafters in statutory construction.
What the Court decided
The Court held that the 30‑day time limit in § 6330(d)(1) is an ordinary, non‑jurisdictional deadline that is subject to equitable tolling.
Why it matters
Because the deadline is non‑jurisdictional, taxpayers can seek equitable tolling, preventing the harsh forfeiture of review rights that occurs when courts treat the deadline as jurisdictional.
Terms to know
No glossary terms are available for this guide.
Primary sources
Read the source materials on the official site or open the immutable repository copy used for this guide.
- 00163bd48367eb491fdc-r1-6921b6cce87fb1cd.pdforal argument transcript
- 613fa1d6d37c2ffcf411-r1-f376976326ff9e75.pdfopinion
Guide generated September 28, 2026. Automated validation accepted this version.