Myers v. Comm'r of Internal Revenue Service
Court of Appeals for the D.C. Circuit
Opinion concurring in part and dissenting in part filed by Circuit Judge Henderson.
1Opinion of the Court
Ginsburg, Senior Circuit Judge:
The Internal Revenue Service denied David T. Myers's application for a whistleblower award. Myers sought relief from the Tax Court, which found his claim was untimely and dismissed it for lack of jurisdiction. We hold first that this court has jurisdiction over Myers's appeal. We then reverse the Tax Court's dismissal and remand this case for further proceedings because, although Myers's petition was untimely, the filing period is not jurisdictional and is subject to equitable tolling.
I. Background
In 2009 Myers filed an Application for Award of Original…
Also in this document: Concurring in part, dissenting in part.
2Cases cited44 opinions
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- Holland v. FloridaSupreme Court of the United States · 2010
- Gonzalez v. ThalerSupreme Court of the United States · 2012
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Bowles v. RussellSupreme Court of the United States · 2007
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