My colleague Peter Reilly, CPA, roused me from my post-Thanksgiving torpor with the possibility that the post-Boechler push for equitable tolling might have gathered further impetus from 2 Cir’s rejection of Section 6213(a) jurisdictionality in its reversal of Buller, which I didn’t blog as, for want of resources, I don’t generally cover appellate courts. The trade press is always there ahead of me.

I responded that the tolling victories in 2 Cir, 3 Cir, and 6 Cir were largely Pyrrhic, as the bar for equitable tolling is so high as to be almost unattainable. Come to that, even Boechler herself couldn’t clear it. See my blogpost “Boechler, P. C. – T. S. Eliot Ending?” 7/15/25. 

 M. Lyman Moody & Evelyn H. Moody, Docket No., 11394-35, filed 12/1/25 are four (count ’em, four) years late as to their SND, so they’ll need a world-class story even if they get a win on nonjurisdictionality.  But even to get there, 10 Cir (H & Evelyn petitioned in UT, and that’s 10 Cir country) will have to overrule Foster v. Com’r, 449 F.2d 799 (10 Cir, 1971).

But hope springs eternal, and maybe we’ll find that 10 Cir reverses 54 (count ’em, 54) years of precedent if they appeal Ch J Patrick J. (“Scholar Pat”) Urda’s toss of their deficiency petition. After all, that’s what 2 Cir did in Buller, wiping out 69 (count ’em, 69) years’ worth of precedent. That’s some “discipline,” what?

I had said I wasn’t going to editorialize when Tax Court tossed Boechler on remand, expecting the trade press and blogosphere to take up the story. I don’t know if they did; at any rate, no word thereof reached me. So I will editorialize a wee bit.

Taishoff says this whole jurisdictionality kerfuffle is a lot more wind-up than baseball. Boechler involved Sections 6230 and 6330, not Section 6213(a). The psycholinguistic hopscotch that followed was clear as mud. While at best an Antawn Sanders, who was 11 (count ’em, 11) seconds late with his filing (see my blogpost “In the Midnight Hour,” 6/20/23), should win in a walk (he started early but was baulked by his smartphone), anyone late more than a couple days (hi, Judge Holmes) needs that world-class tale.