Ashley Lewis v. CIR — 7th Cir. (argued September 15, 2026)
The Seventh Circuit hears Ashley Lewis versus the Commissioner of Internal Revenue. The IRS mailed Lewis a notice of tax deficiency on September 30, 2024. Federal law gave her ninety days, through December 30, to petition the Tax Court. Her petition was postmarked February 18, 2025, and the Tax Court dismissed it as late. This appeal asks whether that deadline limits the Tax Court's jurisdiction, or instead can be equitably tolled.
Ashley Lewis v. CIR (No. 26-1173) — U.S. Court of Appeals for the Seventh Circuit, argued September 15, 2026.
Sources
Argument audio — U.S. Court of Appeals for the Seventh Circuit (public domain, 17 U.S.C. § 105):https://media.ca7.uscourts.gov/sound/external/ch.26-1173.26-1173_09_15_2026.mp3
Argument listing — U.S. Court of Appeals for the Seventh Circuit:https://media.ca7.uscourts.gov/oralArguments/oar.jsp?amonth=09%2F2026&aMonth=List+case%28s%29
Case record and dismissal order — U.S. Tax Court:https://dawson.ustaxcourt.gov/case-detail/2604-25
Section 6213(a) — United States Code:https://uscode.house.gov/view.xhtml?edition=prelim&req=granuleid%3AUSC-prelim-title26-section6213
Boechler v. Commissioner — Supreme Court opinion:https://www.supremecourt.gov/opinions/21pdf/20-1472_6j37.pdf
Tilden v. Commissioner — Seventh Circuit opinion:https://www.govinfo.gov/content/pkg/USCOURTS-ca7-15-03838/pdf/USCOURTS-ca7-15-03838-0.pdf
- 0:00Introduction
- 0:56Samantha Galvin — Ashley Lewis
- 1:24Jurisdictional deadlines and equitable tolling
- 15:26Matthew Johnshoy — Commissioner