Opinion
8622-21SL
03-09-2022
SCOTT D. AYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
This collection due process case is currently calendared for trial at the Court's Detroit, Michigan, trial session beginning on April 11, 2022. On March 7, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioner failed to timely file his petition. The United States Supreme Court is currently considering the question of whether Internal Revenue Code § 6330(d)(1)'s 30-day time limit for filing a petition in this Court after the issuance of a notice of determination is jurisdictional or may be equitably tolled. See Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. argued January 12, 2022). We will await the Supreme Court's decision in Boechler before taking further action on respondent's motion to dismiss in this case. Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is held in abeyance until the Supreme Court has rendered a decision in Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. argued January 12, 2022). It is further
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on April 11, 2022. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.