On August 14 and August 25, 2025, the Second Circuit in Buller v. Commissioner, ___ F.4th ___, 2025 WL 2348969, and the Sixth Circuit in Oquendo v. Commissioner, ___ F.4th ___, 2025 WL 2434542, joined the Third Circuit in Culp v. Commissioner, 75 F.4th 196 (2023), in holding that Internal Revenue Code (“IRC”) §6213(a)’s 90-day deadline is not jurisdictional and is subject to equitable tolling. These decisions followed the Supreme Court’s decision in Boechler, P.C. v. Commissioner, 596 U.S. 199 (2022), that the 30-day deadline for filing a Tax Court petition in a collection due process case under IRC §6330(d)(1) was not jurisdictional and was subject to equitable tolling. Before discussing the decisions in Buller and Oquendo, a history lesson.
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