Court rules unanimously that tax deadline is subject to equitable tolling
SCOTUSBlog
APRIL 21, 2022
Tax Court review in a CDP case – and the taxpayer can provide an explanation persuasive in equity, which is a high bar – then the Tax Court can toll the 30-day period. a law firm, of intent to levy on Boechler’s property to satisfy a tax penalty. The court’s opinion confirms this view.
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