News & Analysis as of July 29, 2025

Jurisdiction

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The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary with only a limited number of cases granted review each term. The Court is comprised of one chief justice and eight associate justices, who are nominated by the President and confirmed by the Senate to hold lifetime positions. less -

No Need to Notify Anew: Supreme Court Holds Premature Notice of Appeal Can Relate Forward

Venable LLP on 7/28/2025

Missing the deadline to file a notice of appeal has severe consequences. A late notice of appeal in a civil case deprives the United States Court of Appeals of jurisdiction, meaning no appeal can take place. In the event a...more

Twice Again, Jurisdictional Timing Matters; Battle Among Originalists Leaves Consumer Financial Protection Board Standing - SCOTUS...

Epstein Becker & Green on 5/20/2024

On May 16—for the second time in two weeks—the U.S. Supreme Court, this time unanimously, has taken a lenient, plaintiff-friendly view of whether a filing deadline is jurisdictional in the sense that it is governed by the...more

Procedural Actions Following the Supreme Court Remand in Boechler

Miller Canfield on 6/1/2022

Key Takeaways: ..In Boechler P.C., v. Commissioner (“Boechler”), the Supreme Court held that the thirty-day period to petition the Tax Court for review of an adverse determination by the IRS Appeals Office in a collection...more

CDP Proceedings—Is the Time Limit in Section 6330(d)(1) a Jurisdictional Requirement for Tax Court Petitions?

Freeman Law on 2/8/2022

In the tax universe, deadlines are normal and expected. Most Americans are familiar with income tax filing deadlines (e.g., April 15th), and businesses are familiar with employment tax deadlines (e.g., January 15th)....more

SCOTUS: Only Appeal Filing Deadlines Prescribed by Statute are “Jurisdictional”

Robins Kaplan LLP on 12/13/2017

On November 8, 2017, the Supreme Court issued an unanimous opinion in Hamer v. Neighborhood Housing Services of Chicago, Case No. 16-658, clarifying that an appeal filing deadline prescribed by statute is “jurisdictional,”...more

U.S. Supreme Court Holds That Only Statutory Appellate Filing Deadlines Are Jurisdictional; Non-Statutory Deadlines Can Be Waived

A&O Shearman on 11/14/2017

On November 8, 2017, the Supreme Court of the United States, in a unanimous decision, held that not all deadlines for filing appeals are jurisdictional; instead, if a time limit on filing an appeal appears only in a...more

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