October Term 2021 · Docket 20-1472
Does a 30-day deadline strip Tax Court jurisdiction?
A law firm argues the deadline is not jurisdictional. The IRS argues it is.
Verified source milestones
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
- — An official Court opinion was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Ms. Sherry argued the deadline is not jurisdictional.
Mr. Bond argued the text ties jurisdiction to the deadline.
questions_asked_by_justices
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 12, lines 13-45 — Transcript, file page 12, lines 13-45
- Official Supreme Court Transcript — file page 13, lines 41-49 — Transcript, file page 13, lines 41-49
- Official Supreme Court Transcript — file page 14, lines 15-17 — Transcript, file page 14, lines 15-17
- Official Supreme Court Transcript — file page 14, lines 21-27 — Transcript, file page 14, lines 21-27
- Official Supreme Court Transcript — file page 16, lines 13-15 — Transcript, file page 16, lines 13-15
- Official Supreme Court Transcript — file page 16, lines 19-53 — Transcript, file page 16, lines 19-53
- Official Supreme Court Transcript — file page 18, lines 11-15 — Transcript, file page 18, lines 11-15
- Official Supreme Court Transcript — file page 20, lines 43-33 — Transcript, file page 20, lines 43-33
- Official Supreme Court Transcript — file page 36, lines 13-17 — Transcript, file page 36, lines 13-17
- Official Supreme Court Transcript — file page 4, lines 11-25 — Transcript, file page 4, lines 11-25
- Official Supreme Court Transcript — file page 4, lines 27-21 — Transcript, file page 4, lines 27-21
- Official Supreme Court Transcript — file page 6, lines 23-29 — Transcript, file page 6, lines 23-29
- Official Supreme Court Transcript — file page 67, lines 31-35 — Transcript, file page 67, lines 31-35
- Official Supreme Court Transcript — file page 67, lines 37-9 — Transcript, file page 67, lines 37-9
- Official Supreme Court Transcript — file page 68, lines 11-53 — Transcript, file page 68, lines 11-53
- Official Supreme Court Transcript — file page 69, lines 45-23 — Transcript, file page 69, lines 45-23
- Official Supreme Court Transcript — file page 7, lines 51-49 — Transcript, file page 7, lines 51-49
- Official Supreme Court Transcript — file page 70, lines 51-29 — Transcript, file page 70, lines 51-29
- Official Supreme Court Transcript — file page 71, lines 43-47 — Transcript, file page 71, lines 43-47
- Official Supreme Court Transcript — file page 71, lines 53-1 — Transcript, file page 71, lines 53-1
- Official Supreme Court Transcript — file page 72, lines 33-35 — Transcript, file page 72, lines 33-35
- Official Supreme Court Transcript — file page 72, lines 47-49 — Transcript, file page 72, lines 47-49
- Official Supreme Court Transcript — file page 72, lines 51-15 — Transcript, file page 72, lines 51-15
- Official Supreme Court Transcript — file page 73, lines 23-25 — Transcript, file page 73, lines 23-25
- Official Supreme Court Transcript — file page 73, lines 29-31 — Transcript, file page 73, lines 29-31
- Official Supreme Court Transcript — file page 73, lines 37-43 — Transcript, file page 73, lines 37-43
- Official Supreme Court Transcript — file page 77, lines 17-37 — Transcript, file page 77, lines 17-37
- Official Supreme Court Transcript — file page 82, lines 39-41 — Transcript, file page 82, lines 39-41
- Official Supreme Court Transcript — file page 9, lines 51-13 — Transcript, file page 9, lines 51-13
A citizen's guide to the whole case
What this case is about
The case tests whether a missed 30-day deadline ends Tax Court jurisdiction.
Official sources for this section
- Official Supreme Court Transcript — file page 36, lines 13-17 — Transcript, file page 36, lines 13-17
- Official Supreme Court Transcript — file page 4, lines 27-21 — Transcript, file page 4, lines 27-21
- Official Supreme Court Transcript — file page 67, lines 37-9 — Transcript, file page 67, lines 37-9
- Official Supreme Court Transcript — file page 77, lines 17-37 — Transcript, file page 77, lines 17-37
How the case got here
The Supreme Court heard oral argument in this case on January 12, 2022.
Official sources for this section
- Official Supreme Court Transcript — file page 4, lines 11-25 — Transcript, file page 4, lines 11-25
- Official Supreme Court Transcript — file page 82, lines 39-41 — Transcript, file page 82, lines 39-41
What each side wants
The firm wants the deadline treated as a filing rule.
The IRS wants the deadline treated as a jurisdictional bar.
Official sources for this section
- Official Supreme Court Transcript — file page 36, lines 13-17 — Transcript, file page 36, lines 13-17
- Official Supreme Court Transcript — file page 4, lines 27-21 — Transcript, file page 4, lines 27-21
- Official Supreme Court Transcript — file page 67, lines 37-9 — Transcript, file page 67, lines 37-9
- Official Supreme Court Transcript — file page 77, lines 17-37 — Transcript, file page 77, lines 17-37
What each side says
The firm argues the text lacks clear jurisdictional language.
The IRS argues the text expressly ties jurisdiction to the deadline.
Official sources for this section
- Official Supreme Court Transcript — file page 36, lines 13-17 — Transcript, file page 36, lines 13-17
- Official Supreme Court Transcript — file page 4, lines 27-21 — Transcript, file page 4, lines 27-21
- Official Supreme Court Transcript — file page 67, lines 37-9 — Transcript, file page 67, lines 37-9
- Official Supreme Court Transcript — file page 77, lines 17-37 — Transcript, file page 77, lines 17-37
What the justices asked
Justice Kavanaugh asked if paying and suing for a refund is always available.
Chief Justice Roberts asked about the statutory language confirming jurisdiction.
Official sources for this section
- Official Supreme Court Transcript — file page 12, lines 13-45 — Transcript, file page 12, lines 13-45
- Official Supreme Court Transcript — file page 13, lines 41-49 — Transcript, file page 13, lines 41-49
- Official Supreme Court Transcript — file page 14, lines 15-17 — Transcript, file page 14, lines 15-17
- Official Supreme Court Transcript — file page 14, lines 21-27 — Transcript, file page 14, lines 21-27
- Official Supreme Court Transcript — file page 16, lines 13-15 — Transcript, file page 16, lines 13-15
- Official Supreme Court Transcript — file page 16, lines 19-53 — Transcript, file page 16, lines 19-53
- Official Supreme Court Transcript — file page 18, lines 11-15 — Transcript, file page 18, lines 11-15
- Official Supreme Court Transcript — file page 20, lines 43-33 — Transcript, file page 20, lines 43-33
- Official Supreme Court Transcript — file page 4, lines 11-25 — Transcript, file page 4, lines 11-25
- Official Supreme Court Transcript — file page 6, lines 23-29 — Transcript, file page 6, lines 23-29
- Official Supreme Court Transcript — file page 67, lines 31-35 — Transcript, file page 67, lines 31-35
- Official Supreme Court Transcript — file page 68, lines 11-53 — Transcript, file page 68, lines 11-53
- Official Supreme Court Transcript — file page 69, lines 45-23 — Transcript, file page 69, lines 45-23
- Official Supreme Court Transcript — file page 7, lines 51-49 — Transcript, file page 7, lines 51-49
- Official Supreme Court Transcript — file page 70, lines 51-29 — Transcript, file page 70, lines 51-29
- Official Supreme Court Transcript — file page 71, lines 43-47 — Transcript, file page 71, lines 43-47
- Official Supreme Court Transcript — file page 71, lines 53-1 — Transcript, file page 71, lines 53-1
- Official Supreme Court Transcript — file page 72, lines 33-35 — Transcript, file page 72, lines 33-35
- Official Supreme Court Transcript — file page 72, lines 47-49 — Transcript, file page 72, lines 47-49
- Official Supreme Court Transcript — file page 72, lines 51-15 — Transcript, file page 72, lines 51-15
- Official Supreme Court Transcript — file page 73, lines 23-25 — Transcript, file page 73, lines 23-25
- Official Supreme Court Transcript — file page 73, lines 29-31 — Transcript, file page 73, lines 29-31
- Official Supreme Court Transcript — file page 73, lines 37-43 — Transcript, file page 73, lines 37-43
- Official Supreme Court Transcript — file page 9, lines 51-13 — Transcript, file page 9, lines 51-13
Why it matters
This dispute defines when courts lose power to hear tax cases.
Official sources for this section
- Official Supreme Court Transcript — file page 36, lines 13-17 — Transcript, file page 36, lines 13-17
- Official Supreme Court Transcript — file page 4, lines 27-21 — Transcript, file page 4, lines 27-21
- Official Supreme Court Transcript — file page 67, lines 37-9 — Transcript, file page 67, lines 37-9
- Official Supreme Court Transcript — file page 77, lines 17-37 — Transcript, file page 77, lines 17-37
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 12, lines 13-45 — Transcript, file page 12, lines 13-45
- Official Supreme Court Transcript — file page 13, lines 41-49 — Transcript, file page 13, lines 41-49
- Official Supreme Court Transcript — file page 14, lines 15-17 — Transcript, file page 14, lines 15-17
- Official Supreme Court Transcript — file page 14, lines 21-27 — Transcript, file page 14, lines 21-27
- Official Supreme Court Transcript — file page 16, lines 13-15 — Transcript, file page 16, lines 13-15
- Official Supreme Court Transcript — file page 16, lines 19-53 — Transcript, file page 16, lines 19-53
- Official Supreme Court Transcript — file page 18, lines 11-15 — Transcript, file page 18, lines 11-15
- Official Supreme Court Transcript — file page 20, lines 43-33 — Transcript, file page 20, lines 43-33
- Official Supreme Court Transcript — file page 4, lines 11-25 — Transcript, file page 4, lines 11-25
- Official Supreme Court Transcript — file page 6, lines 23-29 — Transcript, file page 6, lines 23-29
- Official Supreme Court Transcript — file page 67, lines 31-35 — Transcript, file page 67, lines 31-35
- Official Supreme Court Transcript — file page 68, lines 11-53 — Transcript, file page 68, lines 11-53
- Official Supreme Court Transcript — file page 69, lines 45-23 — Transcript, file page 69, lines 45-23
- Official Supreme Court Transcript — file page 7, lines 51-49 — Transcript, file page 7, lines 51-49
- Official Supreme Court Transcript — file page 70, lines 51-29 — Transcript, file page 70, lines 51-29
- Official Supreme Court Transcript — file page 71, lines 43-47 — Transcript, file page 71, lines 43-47
- Official Supreme Court Transcript — file page 71, lines 53-1 — Transcript, file page 71, lines 53-1
- Official Supreme Court Transcript — file page 72, lines 33-35 — Transcript, file page 72, lines 33-35
- Official Supreme Court Transcript — file page 72, lines 47-49 — Transcript, file page 72, lines 47-49
- Official Supreme Court Transcript — file page 72, lines 51-15 — Transcript, file page 72, lines 51-15
- Official Supreme Court Transcript — file page 73, lines 23-25 — Transcript, file page 73, lines 23-25
- Official Supreme Court Transcript — file page 73, lines 29-31 — Transcript, file page 73, lines 29-31
- Official Supreme Court Transcript — file page 73, lines 37-43 — Transcript, file page 73, lines 37-43
- Official Supreme Court Transcript — file page 82, lines 39-41 — Transcript, file page 82, lines 39-41
- Official Supreme Court Transcript — file page 9, lines 51-13 — Transcript, file page 9, lines 51-13
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Verified official opinions and orders
Title and summary sources
- Official Supreme Court Transcript — file page 36, lines 13-17 — Transcript, file page 36, lines 13-17
- Official Supreme Court Transcript — file page 4, lines 27-21 — Transcript, file page 4, lines 27-21
- Official Supreme Court Transcript — file page 67, lines 37-9 — Transcript, file page 67, lines 37-9
- Official Supreme Court Transcript — file page 77, lines 17-37 — Transcript, file page 77, lines 17-37
- Official Supreme Court Transcript — file page 36, lines 13-17 — Transcript, file page 36, lines 13-17
- Official Supreme Court Transcript — file page 4, lines 27-21 — Transcript, file page 4, lines 27-21
- Official Supreme Court Transcript — file page 67, lines 37-9 — Transcript, file page 67, lines 37-9
- Official Supreme Court Transcript — file page 77, lines 17-37 — Transcript, file page 77, lines 17-37
Revision history
- Revision 1 · Post Opinion ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Post Opinion ·
Correction: Migrated to the dated official Court activity contract without model use.