In a unanimous decision by the court, they ruled that 30 day timeline is non-jurisdictional and is protected by equitable tolling.

Boechler, a North Dakota law firm, ignored the letter sent by the IRS, which led to them being imposed a 10% intentional disregard penalty.

The notice of determination was received by Boechler on July 31, 2017, but it stated that they had to submit a petition for a Collection Due Process (CDP) hearing within 30 days (by August 28, 2017).

[2] On August 29, Boechler submitted their petition for a CDP hearing, a day after the stated 30-day deadline.

Boechler appealed this decision to the United States Court of Appeals for the Eighth Circuit arguing that the 30-day time limit is not jurisdictional, should be covered by equitable tolling, and to calculate the time limit from the issuance of the levy instead of the date of receiving the levy is in violation of due process.