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BOECHLER, P.C. v. C.I.R.

No. 19-2003.

967 F.3d 760 (2020)

BOECHLER, P.C., Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellee. The Federal Tax Clinic of the Legal Services Center of Harvard Law School, Amicus on Behalf of Appellant(s).

United States Court of Appeals, Eighth Circuit.

Filed: July 24, 2020.

Attorney(s) appearing for the Case

Amy M. Feinberg , LATHAM & WATKINS, Washington, DC, David Clark Thompson , DAVID C. THOMPSON, P.C., Grand Forks, ND, for Appellant.

Janet A. Bradley , Joan I. Oppenheimer , Gilbert Steven Rothenberg , Senior Attorney, U.S. DEPARTMENT OF JUSTICE, Tax Division, Appellate Section, Washington, DC, Michael J. Desmond , U.S. INTERNAL REVENUE SERVICE, Office of Chief Counsel, Washington, DC, Timothy M. Peel , John C. Schmittdiel , U.S. INTERNAL REVENUE SERVICE, Office of Chief Counsel, Saint Paul, MN, for Appellee.

Keith Fogg , HARVARD LAW SCHOOL, Federal Tax Clinic at Legal Services Center, Jamaica Plain, MA, Carlton M. Smith , LAW OFFICE OF CARLTON M. SMITH, New York, NY, for Amicus on Behalf of Appellant(s) The Federal Tax Clinic of the Legal Services Center of Harvard Law School.

Before KELLY, ERICKSON, and STRAS, Circuit Judges.

Boechler, P.C. ("Boechler") filed a petition for review of a notice of determination from the Commissioner of Internal Revenue ("IRS"). Under 26 U.S.C. § 6330(d)(1), a party has 30 days to file a petition for review. Boechler filed one day after the filing deadline had passed. The tax court1

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