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.
Court Description: [Erickson, Author, with Kelly and Stras, Circuit Judges] Civil case - Federal Tax. The 30-day limit in 26 U.S.C. Sec. 6330(d)(1) for filing a petition for review of a notice of determination is jurisdictional as the section is a rare instance where Congress has clearly expressed its intent to make a filing deadline jurisdictional; the 30-day deadline is neither arbitrary nor irrational and does not violate the Fifth Amendment; the Tax Court decision dismissing the petition on the ground it lacked jurisdiction because the petition was untimely is affirmed. Judge Kelly, concurring in part and concurring in the judgment.