Kandyce Jayasinghe was featured in a story appearing in
Tax Analysts about the Supreme Court case,
Boechler PC v. Commissioner, where tax practitioners were optimistic that an Eighth Circuit ruling would be overturned, which held that the 30-day time limit to file a petition for review of a collection due process hearing is a jurisdictional requirement.
While
Boechler focuses strictly on the time limits for CDP cases, Kandyce did not think that a Supreme Court ruling in favor of equitable tolling would mean much for other statues of limitations in tax court.
According to Kandyce, "I don't see the court doing a wholesale revamp on the way it views its jurisdiction." She noted that
Boechler's argument rests mainly on the wording of the statue. Kandyce said, "The CDP statute is written in such a way that its plain language cannot just be imported into other statutes of limitations and statutes that deal with Tax Court jurisdiction…it just doesn't have the same language."
Kandyce also believed that since the Tax Court is an Article I court, there would be constitutional concern about an expansion of its equitable powers without some "explicit nod from Congress or the Supreme Court."
Kandyce then explained, "imagine the chaos if every late petition could be considered based on the equities, whether or not it could be tolled. It could easily overwhelm the resources of the court. This isn't so much an issue when people have representation, because representatives tend to be careful…but Tax Court is full of pro se petitioners-upwards of 70 percent of the petitions-so if every petition could make an equitable argument, then that would be overwhelming for the court."
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