Legal Opinion
Boechler, P.C. v. CIR
Court of Appeals for the Eighth Circuit
Decided August 10, 2026No. 25-2620Published
1Opinion of the Court
United States Court of Appeals For the Eighth Circuit ___________________________ No. 25-2620 ___________________________ Boechler, P.C. Appellant v. Commissioner of Internal Revenue Appellee ____________ United States Tax Court ____________ Submitted: June 9, 2026 Filed: August 10, 2026 [Published] ____________ Before LOKEN, GRUENDER, and KELLY, Circuit Judges. ____________ PER CURIAM. Boechler, P.C. (BPC) filed an untimely petition for review under 26 U.S.C. § 6330(d). After a hearing, the Tax Court 1 concluded BPC was not entitled to equitable tolling. BPC appeals. 1 The Honorable Ronald…
2Cases cited11 opinions
- Pace v. DiGuglielmoSupreme Court of the United States · 2005
- Holland v. FloridaSupreme Court of the United States · 2010
- Theotis Muhammad v. United StatesCourt of Appeals for the Eighth Circuit · 2013
- Boechler v. CommissionerSupreme Court of the United States · 2022
- Dennis Thomas Thompson v. Nancy A. BerryhillCourt of Appeals for the Eighth Circuit · 2019
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