Pew: COVID-19 hurt lower- and middle-income Americans the most as middle class shrinks over past 50 years
The pandemic hit lower- and middle-income households hardest, a review of Americans’ finances by the Pew Research Center shows. That was a reversal of fortunes of the trend that followed the Great Recession when the median income of U.S. households rose steadily across the board for a decade.
SCOTUS holds in Boechler that the 30-day time limit to file a Tax Court petition is not a hard deadline
On April 21, the Supreme Court of the United States held in Boechler, P.C. v. Commissioner that the 30-day time limit under Internal Revenue Code § 6330(d)(1) for a taxpayer to file a petition for a collection due process hearing with the United States Tax Court is a non-jurisdictional deadline.