Boechler, P.C. v. Commissioner, No. 19-2003 (8th Cir. 2020)Annotate this Case
The Eighth Circuit affirmed the district court's dismissal of Boechler's petition for review of a notice of determination from the Commissioner of the IRS based on lack of jurisdiction. Under 26 U.S.C. 6330(d)(1), a party has 30 days to file a petition for review. In this case, Boechler filed one day after the filing deadline had passed.
The court held that the statutory text of section 6330(d)(1) is a rare instance where Congress clearly expressed its intent to make the filing deadline jurisdictional. The court also held that Boechler failed to demonstrate that the filing deadline is arbitrary and irrational. Rather, given the rational reasons for the calculation method, and Boechler's inability to identify any actual discrimination or discriminatory intent, the court held that the 30-day filing deadline from the date of determination does not violate the Fifth Amendment. Therefore, Boechler's petition was untimely and thus properly dismissed.