Toledo Law Tax Clinic case Has Oral Arguments at the 6th Circuit Court of Appeals
by Christopher Bourell | May 20, 2025
The 6th Circuit Court of Appeals heard oral argument on Wednesday, May 7, 2025, in Oquendo, a case on appeal from the U.S. Tax Court. Ms. Oquendo is represented by the UToledo Law Tax Controversy Clinic and Latham & Watkins LLP. Clinic staff and student attorneys were given the opportunity to attend the oral arguments, learning more about the practice of federal appellate law and the federal courts generally.
Left to right: Eric Konopka, attorney at Latham & Watkins with tax clinic Program Coordinator Lucas Keller, student attorneys Sara DeHaven, Bella Agrusa, and Madison Smith, and Clinic Director Chris Bourell
UToledo Law Impact: Expanding Access to Justice for Taxpayers
The U.S. Tax Court is a self-described court of limited jurisdiction, only hearing a small set of tax cases, appealing certain administrative actions of the Internal Revenue Service. The primary type and bedrock of the court’s jurisdiction is deficiency cases – where the IRS has proposed a tax assessment but giving the taxpayer an opportunity for judicial review before paying the proposed tax. As a prepayment forum, the U.S. Tax Court is immensely popular for low-income taxpayers who might not be able to afford to pay the tax and pursue refund litigation.
The court has a long history of protecting its limited jurisdiction: both over the types of cases that it accepts and also over the prompt filing of the claims. Deficiency cases must be brought to the court within 90 days of the IRS issuing a notice of the proposed tax. The Tax Court will dismiss petitions that are filed late as not being within the court’s jurisdiction. Oquendo asks the 6th Circuit to upend this rule for deficiency cases, challenging the long-held notion that the 90-day claims-processing rule is part of the congressional grant of jurisdiction to the Tax Court and proposing instead that the deadline to file a petition is subject to equitable tolling.
“Questions of jurisdiction are ultimately questions of access to justice,” says UToeldo Law tax clinic director Chris Bourell, “For many low-income taxpayers, the Tax Court may be their best or only avenue to redress their grievances. To eliminate that avenue for a taxpayer who misses the filing deadline through no fault of their own is not what Congress intended when creating the Tax Court.”
Oquendo is one of a long line of federal cases that demonstrates a shifting trend in how federal courts and administrative agencies are treating filing deadlines. The Supreme Court has instructed the lower courts to treat filing deadlines as rules to process claims, generally subject to equitable tolling. A deadline should only be treated as a fixed, jurisdictional requirement when Congress provides a clear statement to such effect.
Student attorney Sara DeHaven was impressed by how years of jurisprudence in both tax and non-tax areas helped build the case in Oquendo, saying, “This case brought together procedural issues from different jurisdictions and in different areas of law. It was interesting to see complex litigation in practice and the interplay of the various courts.”
UToledo Law Education: Gaining Insight into Federal Tax Law and Procedure
The clinic assists low-income taxpayers in disputes with the Internal Revenue Service and other tax agencies. Student attorney Bella Agrusa reflected on the oral arguments, saying that the trip helped her realize “Our clinic can have a substantial impact on tax law while helping vulnerable populations. This experience highlighted not only the direct help to the individual client, but also the influence the Clinic can have on tax law and policy.”
The tax clinic worked with Latham & Watkins LLP attorney Eric Konopka to develop the case. In addition to his extraordinary help with the substantive case, Konopka recognized the educational opportunities as well, involving the clinic with all aspects of the case development, preparation for oral argument, and teaching about the issues at national conferences. The collaboration gave UToledo Law students a chance to experience the private practice of appellate law.
Student attorney Madison Smith (3L) said about the experience, “Visiting the Court of Appeals with the Clinic provided me with a real life, tangible example of how the small actions we take in our clinic are capable of making a much greater impact. It was fascinating to watch the case move from the four corners of the clinic all the way to the 6th Circuit.”
While the 6th Circuit’s decision in Oquendo has not yet been published following oral arguments, the clinic team is grateful for the greater Toledo community and national community partners like the attorneys at Latham & Watkins LLP. With their assistance, the UToledo Law Tax Controversy Clinic will continue to advocate for Ms. Oquendo to receive her day in court.