Tax Law

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Law for the Next Pandemic

Getting Down to Brass Tax: Why Courts Should Use Equitable Tolling to Help Taxpayer-Petitioners Impacted by COVID-19

Hannah Fisher

B.S., Texas A&M University, 2018; J.D. Candidate, The University of Chicago Law School, 2022.

Many thanks to Professor William Hubbard and the editorial staff of the Legal Forum for their thoughtful feedback at every iteration of this piece. I am also endlessly grateful for the support of my friends and family along the way.

Filing deadlines, and the varying ramifications for failing to satisfy them, have been a longstanding fixture of the American litigation landscape. And as if the economic downturn was not already felt sharply enough, the pandemic’s arrival painfully coincided with the peak of the United States tax season.

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