Tax Code, Regulations and Guidance
December 2, 2022
Via: JD SupraLast summer, the Supreme Court of the United States held that the 30-day time limit to file a Collection Due Process (CDP) petition is a non-jurisdictional deadline subject to equitable tolling (Boechler, P.C. v. Commissioner). (Our prior discussion of Boechler […]
November 30, 2023
November 16, 2023
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