IRS Appeals Office Can Consider Late Requests, Tax Court Says

The IRS Appeals Office has the authority to grant a “collection due process” hearing request after a 30-day statutory window, because the tax code doesn’t treat the deadline as fixed, the Tax Court said Wednesday in a precedent-setting opinion.

Citing the US Supreme Court’s 2022 ruling in Boechler PC v. Commissioner, in which the high court determined that a pause in the deadline could apply to a taxpayer’s late tax petition, the Tax Court found that there wasn’t a clear statement in Internal Revenue Code Section 6320 that required the taxpayer to comply with the 30-day deadline in order ...