Boechler v. Commissioner concerns the time limit to petition IRS
WASHINGTON, D.C. (Nov. 22, 2021) – NFIB filed an amicus brief in the case Boechler, P.C. v. Commissioner of Internal Revenue at the U.S. Supreme Court. NFIB argues the decision of the Eighth Circuit upholding the Tax Court’s refusal to hear the taxpayer’s claim should be reversed.
“Small business owners often take on additional roles in their businesses such as accounting and don’t have experts on staff to help understand the various tax rules and regulations impacting their business,” said Karen Harned, Executive Director of NFIB’s Small Business Legal Center. “Small businesses shouldn’t be penalized with unreasonable fines as seen in this case when they have good intentions to comply. We urge the Supreme Court to reverse the Eighth Circuit’s decision.”
The case primarily concerns the time limit one has to file petitions with the United States Tax Court to review IRS determinations. NFIB argues that the Tax Court is a court of the United States that should operate like any other court and allow for equitable tolling and other doctrines to help assure taxpayers can have their day before an impartial tribunal. NFIB filed the amicus brief with the National Taxpayers Union Foundation.
The NFIB Small Business Legal Center protects the rights of small business owners in the nation’s courts. NFIB is currently active in more than 40 cases in federal and state courts across the country and in the U.S. Supreme Court.