Tax Sound Bytes: Breaking down Boechler - to toll or not to toll

In the third episode of Tax Sound Bytes, a podcast series from the Tax Practice Group covering issues affecting international and taxation of the digital economy, host and Eversheds Sutherland Associate Mary Kate Nicholson is joined by Partner Mary Monahan and Associate Daniel Strickland to dig into the recent Supreme Court decision in Boechler PC v. Commissioner. They provide background on the case, which saw the court analyzing whether the 30-day filing requirement in section 6330(d)(1) is jurisdictional, as well as the IRS’ position and how they think Boechler PC v. Commissioner is going to affect tax litigation moving forward. Continuing tradition, their conversation concludes with Mary Kate’s favorite nontax question – if there was a book you could read over again for the very first time, what would it be, and why? To stay up-to-date on the digital tax information you need to know for your business, subscribe to our Digital Taxation mailing list to receive updates from Digital Tax Bytes on a weekly basis.