No diligence, no extraordinary circumstance
In a per curiam opinion, the 8th Circuit reviewed the Tax Court’s equitable-tolling ruling de novo and its underlying factual findings for clear error. A litigant seeking equitable tolling must show both that it diligently pursued its rights and that an extraordinary circumstance stood in its way. The court held that Boechler, P.C. (BPC) failed on both counts.
On diligence, the court agreed with the Tax Court that “the record is silent as to whether anyone diligently pursued [BPC’s] rights.” Jeanette Boechler, the firm’s sole attorney, calculated the filing deadline herself and got it wrong, even though BPC had hired an outside attorney to file the petition.
To dig deeper, visit the original article on the Thomson Reuters blog.