Keith Fogg

Keith Fogg is an emeritus professor at Harvard Law School, where he founded the tax clinic and directed it until his retirement in 2022. 

As an Access to Justice Fellow, Keith will continue to work with the WilmerHale Legal Services Center Tax Clinic, volunteering to assist with cases generally, as well as those related to the fallout from the Supreme Court’s April 2022 decision in Boechler v. Commissioner.

In the six years leading up to the Supreme Court’s decision, the tax clinic litigated the issue of the jurisdiction of the Tax Court. Ultimately, the Supreme Court agreed with the position of the tax clinic that the time for filing a petition in the Tax Court in a Collection Due Process case is not jurisdictional, thus allowing a person filing late and with a good excuse to get their day in court. Following the Boechler v. Commissioner decision, the tax clinic is seeking determinations regarding the jurisdictional nature of the time frame for filing Tax Court petitions in other types of Tax Court cases. Because over 70% of Tax Court cases are filed pro se, many of the filers fail to meet the strict time frame for filing but some have good excuses for filing late.