Court rules unanimously that tax deadline is subject to equitable tolling
SCOTUSBlog
APRIL 21, 2022
The court’s opinion confirms this view. The Boechler opinion requires that Congress make a “clear statement” to produce a jurisdictional statute. Because the statute is not jurisdictional, it is not exempt from equitable tolling, which by default applies to non-jurisdictional limitations periods under Irwin v.
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