Tax Court Denies Equitable Tolling For Former Bush Appointee

A business executive and former appointee of President George W. Bush isn’t entitled to tax refunds for more than $88,000 in overpayments he made for 2014 and 2015 because equitable tolling isn’t applicable to his claims, the US Tax Court said on Tuesday.

Paul Applegarth, the first CEO of the US foreign aid agency Millennium Challenge Corp., failed to file claims for refunds before the applicable limitations period expired, according to the Tax Court. The US Supreme Court’s decision in Boechler P.C. v. Commissioner, which held that a 30-day deadline to file a collection-due-process case was subject to equitable ...