{"argument_date":"2022-01-12T00:00:00Z","arguments":[{"argument_date":"2022-01-12T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2021","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","paragraphs":["Ms. Sherry argued the deadline is not jurisdictional.","Mr. Bond argued the text ties jurisdiction to the deadline.","questions_asked_by_justices"],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 13-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 12, lines 13-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 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51-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 70, lines 51-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 43-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 71, lines 43-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 53-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 71, lines 53-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 72, lines 33-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 72, lines 33-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 72, lines 47-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 72, lines 47-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 72, lines 51-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 72, lines 51-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 73, lines 23-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 73, lines 23-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 73, lines 29-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 73, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 73, lines 37-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 73, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 17-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 77, lines 17-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 82, lines 39-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 82, lines 39-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 51-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 9, lines 51-13"}]}],"caption":"Boechler, P.C. v. Commissioner of Internal Revenue","case_history":[{"changed_at":"2026-08-29T20:06:17.804824Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:17.844238Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T23:56:19.225476Z","explanation":"An official Court opinion was verified.","status":"decided"}],"case_status":"decided","dek":"A law firm argues the deadline is not jurisdictional. The IRS argues it is.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 36, lines 13-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 36, lines 13-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 4, lines 27-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 67, lines 37-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 67, lines 37-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 17-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 77, lines 17-37"}],"dispositions":[],"latest_court_document_date":"2022-01-12T00:00:00Z","maturity":"post_opinion","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2021","official_disposition_urls":["https://www.supremecourt.gov/opinions/21pdf/596us1r26_o6p1.pdf"],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/20-1472.html","primary_docket":"20-1472","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T16:56:19.748304Z","maturity":"post_opinion","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"post_opinion","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["The case tests whether a missed 30-day deadline ends Tax Court jurisdiction."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 36, lines 13-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 36, lines 13-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 4, lines 27-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 67, lines 37-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 67, lines 37-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 17-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 77, lines 17-37"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on January 12, 2022."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 4, lines 11-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 82, lines 39-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 82, lines 39-41"}]},{"heading":"What each side wants","paragraphs":["The firm wants the deadline treated as a filing rule.","The IRS wants the deadline treated as a jurisdictional bar."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 36, lines 13-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 36, lines 13-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 4, lines 27-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 67, lines 37-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 67, lines 37-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 17-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 77, lines 17-37"}]},{"heading":"What each side says","paragraphs":["The firm argues the text lacks clear jurisdictional language.","The IRS argues the text expressly ties jurisdiction to the deadline."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 36, lines 13-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 36, lines 13-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 4, lines 27-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 67, lines 37-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 67, lines 37-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 17-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 77, lines 17-37"}]},{"heading":"What the justices asked","paragraphs":["Justice Kavanaugh asked if paying and suing for a refund is always available.","Chief Justice Roberts asked about the statutory language confirming jurisdiction."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 13-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 12, lines 13-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 41-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 13, lines 41-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 15-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 14, lines 15-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 21-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 14, lines 21-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 16, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 19-53","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 16, lines 19-53"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 18, lines 11-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 18, lines 11-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 20, lines 43-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 20, lines 43-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 4, lines 11-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 23-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 6, lines 23-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 67, lines 31-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 67, lines 31-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 11-53","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 68, lines 11-53"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 69, lines 45-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 69, lines 45-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 51-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 7, lines 51-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 70, lines 51-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 70, lines 51-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 43-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 71, lines 43-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 53-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 71, lines 53-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 72, lines 33-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 72, lines 33-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 72, lines 47-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 72, lines 47-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 72, lines 51-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 72, lines 51-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 73, lines 23-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 73, lines 23-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 73, lines 29-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 73, lines 29-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 73, lines 37-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 73, lines 37-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 51-13","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 9, lines 51-13"}]},{"heading":"Why it matters","paragraphs":["This dispute defines when courts lose power to hear tax cases."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 36, lines 13-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 36, lines 13-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 27-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 4, lines 27-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 67, lines 37-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 67, lines 37-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 17-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 77, lines 17-37"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 13-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 12, lines 13-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 13, lines 41-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 13, lines 41-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 15-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 14, lines 15-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 21-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 14, lines 21-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 13-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 16, lines 13-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 19-53","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 16, lines 19-53"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 18, lines 11-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2021/20-1472_l6h1.pdf","page_label":"file page 18, lines 11-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 20, lines 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