Jurisdictional Time Limits

Analysis of whether a statutory deadline is a jurisdictional bar or a waivable claim-processing rule

1. Boechler v. Commissioner of Internal Revenue

2. Jurisdiction: United States (April 21, 2022)
3. Original Case: Boechler, P.C. v. Commissioner of Internal Revenue
4. DefendantsCommissioner of Internal RevenuePlaintiffsBoechler, P.C.JudgesJustice Brett M. KavanaughInstitutionsSupreme Court of the United StatesInternal Revenue ServiceUnited States Tax Court
5. Case Tags: Tax Law;Jurisdictional Time Limits;Taxpayer Rights;Supreme Court Decision