The impact of Boechler v. Commissioner on your payroll
Business Management Daily
JULY 7, 2022
Yes, the U.S. Supreme Court issued more mundane decisions this past term. One decision— Boechler v. Commissioner —has a direct impact on your payroll operations, at least if you’re late filing a Tax Court petition and the reason for your tardiness was beyond your control. It’s widely considered to be a win for taxpayers. As you might expect, the IRS doesn’t like being slapped back and it isn’t taking the Boechler decision lightly.
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