Key legal question
Whether the federal appeal was sufficiently reasoned to overcome the cantonal finding of lateness.
Extracted holding
The appeal did not address the cantonal reasoning on the missed deadline and therefore did not meet the Federal Tribunal's reasoning requirements.
Extracted reasoning
The appellant failed to show, in a manner satisfying Arts. 42(2) and 106(2) LTF, why the cantonal decision would violate federal law or the Constitution.