Boechler v. Commissioner

Decided April 21, 2022. Amy Coney Barrett delivered the opinion of the Court.

Docket 20-1472 · 596 U.S. 199 · Cited 59 times

The 30-day time limit to file a petition for review of a collection due process determination, 26 U. S. C. §6330(d)(1), is a nonjurisdictional deadline subject to equitable tolling.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

Read the official opinion (PDF, supremecourt.gov) (opens primary source in a new tab)

Amy Coney Barrett’s profile · All opinions since October Term 2017 · The Supreme Court

Source: Supreme Court of the United States, slip opinions (2022). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-02. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).