Document ID: ./input/supremecourt_opinions/opinions/21pdf/20-1472_6j37.pdf
Page Number: 14

Cite as:  596 U. S. ____ (2022) 

11 

Opinion of the Court 

IRS can confidently rush to seize property on day 31 any-
way.

None of this is to say that Boechler is entitled to equitable 
tolling on the facts of this case.  That should be determined 
on remand.  We simply hold that §6330(d)(1)’s filing dead-
line, like most others, can be equitably tolled in appropriate 
cases. 

* 

* 

* 

Section 6330(d)(1)’s 30-day time limit to file a petition for 
review of a collection due process determination is an ordi-
nary, nonjurisdictional deadline subject to equitable tolling.
We reverse the contrary judgment of the Court of Appeals
and  remand  the  case  for  further  proceedings  consistent
with this opinion. 

It is so ordered.