| No. 20-1472 | |
| Title: | Boechler, P.C., Petitioner v. Commissioner of Internal Revenue |
| Docketed: | April 21, 2021 |
| Lower Ct: | United States Court of Appeals for the Eighth Circuit |
| Case Numbers: | (19-2003) |
| Decision Date: | July 24, 2020 |
| Rehearing Denied: | November 17, 2020 |
| Questions Presented | |
| Date | Proceedings and Orders |
| Apr 16 2021 | Petition for a writ of certiorari filed. (Response due May 21, 2021) |
| PetitionCertificate of Word CountProof of Service | |
| May 12 2021 | Motion to extend the time to file a response from May 21, 2021 to June 21, 2021, submitted to The Clerk. |
| Main Document | |
| May 13 2021 | Motion to extend the time to file a response is granted and the time is extended to and including June 21, 2021. |
| May 18 2021 | Brief amicus curiae of The Center for Taxpayer Rights filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| May 21 2021 | Brief amici curiae of Federal Tax Clinic at Charles Widger School of Law et al. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Jun 11 2021 | Motion to extend the time to file a response from June 21, 2021 to July 22, 2021, submitted to The Clerk. |
| Main Document | |
| Jun 14 2021 | Motion to extend the time to file a response is granted and the time is further extended to and including July 22, 2021. |
| Jul 22 2021 | Brief of respondent Commissioner of Internal Revenue in opposition filed. |
| Main DocumentProof of Service | |
| Aug 10 2021 | Reply of petitioner Boechler, P.C. filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Aug 11 2021 | DISTRIBUTED for Conference of 9/27/2021. |
| Sep 30 2021 | Petition GRANTED. |
| Nov 15 2021 | Joint appendix filed. (Statement of costs filed) |
| Main DocumentProof of Service | |
| Nov 15 2021 | Brief of petitioner Boechler, P.C. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Nov 17 2021 | ARGUMENT SET FOR Wednesday, January 12, 2022. |
| Nov 17 2021 | Record requested from the U.S.C.A. 8th Circuit. |
| Nov 22 2021 | Brief amici curiae of National Taxpayers Union Foundation, et al., filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Nov 22 2021 | Brief amici curiae of Federal Tax Clinics, Legal Aid Groups, and Tax Professors filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Nov 22 2021 | Brief amici curiae of The Center for Taxpayer Rights, et al. filed. |
| Main DocumentCertificate of Word CountProof of Service | |
| Nov 22 2021 | Amicus brief of A. Lavar Taylor not accepted for filing. (Corrected version submitted - December 01, 2021). |
| Nov 22 2021 | Brief amicus curiae of A. Lavar Taylor filed. |
| Main DocumentProof of ServiceCertificate of Word Count | |
| Dec 14 2021 | CIRCULATED |
| Dec 15 2021 | Brief of respondent Commissioner of Internal Revenue filed. (Distributed) |
| Main DocumentProof of Service | |
| Dec 30 2021 | Reply of petitioner Boechler, P.C. filed. (Distributed) |
| Main DocumentCertificate of Word CountProof of Service | |
| Jan 10 2022 | Letter from Solicitor General regarding statistics in brief on the merits filed. (Distributed) |
| Main Document | |
| Jan 10 2022 | Restricted documents received from the U.S.C.A. has been electronically filed. |
| Jan 11 2022 | Record received from the U.S.C.A. 8th Circuit. 1 - Box |
| Jan 12 2022 | Argued. For petitioner: Melissa Arbus Sherry, Washington, D. C. For respondent: Jonathan C. Bond, Assistant to the Solicitor General, Department of Justice, Washington, D. C. |
| Apr 21 2022 | Judgment REVERSED and case REMANDED. Barrett, J., delivered the opinion for a unanimous Court. |
| May 23 2022 | Judgment Issued |
| Jan 11 2023 | Record returned to the U.S.C.A. 8th Circuit. 1 - Box. |
| NAME | ADDRESS | PHONE |
| Attorneys for Petitioner | ||
| Melissa Arbus Sherry Counsel of Record | Latham & Watkins LLP 555 Eleventh Street, NW Suite 1000 Washington, DC 20004 melissa.sherry@lw.com | 202-637-3386 |
| Party name: Boechler, P.C. | ||
| Attorneys for Respondent | ||
| Elizabeth B. Prelogar Counsel of Record | Solicitor General United States Department of Justice 950 Pennsylvania Avenue, NW Washington, DC 20530-0001 SupremeCtBriefs@USDOJ.gov | 202-514-2217 |
| Party name: Commissioner of Internal Revenue | ||
| Other | ||
| Shay Dvoretzky Counsel of Record | Skadden, Arps, Slate, Meagher & Flom LLP 1440 New York Ave., NW Washington, DC 20005 shay.dvoretzky@skadden.com | 202-371-7370 |
| Party name: Federal Tax Clinic at Charles Widger School of Law and The Seton Hall Center for Social Justice Impact Litigation Clinic | ||
| Shay Dvoretzky Counsel of Record | Skadden, Arps, Slate, Meagher & Flom LLP 1440 New York Ave., NW Washington, DC 20005 shay.dvoretzky@skadden.com | 202-371-7370 |
| Party name: Federal Tax Clinics, Legal Aid Groups, and Tax Professors | ||
| Joseph Darcy Henchman Counsel of Record | National Taxpayers Union Foundation 122 C Street N.W. #650 Washington, DC 20001 jbh@ntu.org | (703) 683-5700 |
| Party name: National Taxpayers Union Foundation, et al., | ||
| Carlton M. Smith Counsel of Record | Attorney at Law 255 W. 23rd Street #4AW New York, NY 10011 carltonsmth@aol.com | 6462301776 |
| Party name: The Center for Taxpayer Rights | ||
| Carlton M. Smith Counsel of Record | Attorney at Law 255 W. 23rd Street #4AW New York, NY 10011 carltonsmth@aol.com | 6462301776 |
| Party name: The Center for Taxpayer Rights and the National Consumer Law Center | ||
| A. Lavar Taylor Counsel of Record | Law Offices of A. Lavar Taylor, LLP 3 Hutton Centre Drive Suite 500 Santa Ana, CA 92707 ltaylor@taylorlaw.com | 714-546-0445 |
| Party name: A. Lavar Taylor | ||