The US Supreme Court Thursday ruled in Boechler v. Commissioner of Internal Revenue that the 30-day time limit for taxpayers to seek review from the Tax Court of “collection due process” determinations is a nonjurisdictional deadline that can be equitably tolled. On January 12, 2022, the US Supreme Court heard oral arguments in the case. [...]
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Canada dispatch: Indigenous groups seek apology for residential schools in Vatican meetings
Mélanie Cantin is a JURIST Staff Correspondent in Ottawa, and a 1L at the Unversity of Ottawa. Indigenous delegations from Canada began their meetings with Pope Francis in the Vatican Monday. The groups of First Nations, Inuit, and Métis people are seeking an apology from the Catholic Church for its involvement in the Canadian residential school system. [...]
Explainer: Why America Must Knock the Habit of No-Knock Warrants
The no-knock warrant — a search warrant that authorizes police officers to enter certain premises without knocking and announcing their presence or purpose before entering — is a source of contention in America today. Its element of surprise and extirpative effects makes it a powerful yet contemptible militarized tactic. In this respect, reference is made [...]
Going Back to Zero: How the Afghan Legal and Judicial System is Collapsing Under the Taliban Regime
The international community and the United States spent billions of dollars on rebuilding the Afghan legal and judicial system and improving the rule of law and governance over the past two decades. However, after the Taliban takeover, any such progress and achievements quickly disappeared and the foundations for the Afghan legal system that had been [...]
Two New York residents arrested for alleged scheme to launder $4.5B in stolen bitcoin
The Department of Justice Tuesday announced that two individuals in Manhattan were arrested for an alleged conspiracy to launder $4.5 billion in stolen cryptocurrency. The cryptocurrency was stolen during the 2016 hack of Bitfinex, a virtual currency exchange. Ilya Lichtenstein and his wife, Heather Morgan, allegedly conspired to launder the proceeds of 119,754 bitcoin that were stolen [...]
Canada dispatch: 'Freedom Convoy' protests continue, sparking political shifts and a blockade
Ian Profiri is JURIST’s Staff Correspondent for Canada. He files this dispatch from Calgary. Trucker protests against vaccine mandates in Ottawa continue. The “Freedom Convoy” has now spent nearly a week occupying the streets surrounding Parliament Hill, and it is believed they intend to extend their stay for as long as possible. Frustration and discontent [...]
Canada dispatch: 'Freedom Convoy' protest of anti-vaccine truckers reaches Ottawa
Ian Profiri is JURIST’s Staff Correspondent for Canada. He files this dispatch from Calgary. Today marks the second official day of the “Freedom Convoy” protests in Ottawa. The protestors, initially self-identifying as long-haul truckers opposed to vaccine-related cross-border mandates imposed by Parliament, now appear to have devolved into a cacophony of individuals making complaints about [...]
Federal grand jury indicts Baltimore state's attorney for perjury regarding COVID-19 relief funds
A federal grand jury in the US District Court for the District of Maryland Thursday indicted Marilyn Mosby, the state’s attorney for Baltimore City, with separate counts of perjury and submitting false mortgage applications. The four counts are for events taking place between May 2020 and February 2021, during which Mosby allegedly received pandemic relief [...]
Account holders sue PayPal for allegedly withholding account funds
Account holders Thursday filed a class action lawsuit against PayPal in the US District Court for the Northern District of California. Plaintiffs alleged that PayPal violated racketeering laws under the federal Racketeer Influenced and Corrupt Organizations (RICO) Act. PayPal also allegedly violated the Electronic Funds Transfer Act and the California Business & Professions Code. Plaintiffs [...]
The US Supreme Court Wednesday heard oral arguments in Boechler, P.C. v. Commissioner of Internal Revenue, a case concerning the time limit to file petitions with the US Tax Court to review Internal Revenue Service (IRS) determinations. On June 5, 2015, the IRS notified Boechler, P.C., a personal injury law firm in North Dakota, of [...]