If a statute prescribes a time limit within which a petition, appeal or other pleading must be filed, it will be treated as jurisdictional only if Congress clearly states that the time limit is jurisdictional.  Jurisdictional time limits cannot be waived or forfeited, must be raised by courts sua sponte, and do not allow for equitable exceptions.  Here, the Court determines that 26 USC §6330(d)(1), setting a 30-day limit on petitioning the Tax Court to challenge a tax levy, is not a jurisdictional time limit, as the statute’s wording is anything but clear.  As a mandatory, non-jurisdictional, time limit, the statute is presumptively subject to equitable tolling, and here no there is no compelling showing that Congress meant to bar equitable tolling of this time limit.