Case Explained: Boechler, P.C v. Commissioner of Internal Revenue United States Tax Court

Court: United States Court of Appeals for the Eighth Circuit Filed: 2026-08-10 The eighth-circuit affirmed the United States Tax Court’s denial of equitable tolling for an untimely petition for review filed under 26 U.S.C. § 6330(d). Reviewing the ruling on equitable tolling de novo and factual findings for clear error, the court applied the standard requiring a litigant to establish both diligent pursuit of rights and extraordinary circumstances standing in their way. The court found Boechler, P.C. failed to demonstrate due diligence because the sole attorney miscalculated the filing deadline without taking steps to verify the calculation with counsel or staff. Furthermore, the court determined that a simple miscalculation does not constitute an extraordinary circumstance under Supreme Court precedent, and the attorney’s heavy caseload and personal caregiving responsibilities were insufficient to warrant tolling given she controlled her own workload and had family assistance available. Consequently, the Tax Court’s ruling sustaining the IRS Notice of Determination stands. Do It For The Case Law is a news reporting service. Nothing in this episode constitutes legal advice.