Taylor v. McDonald — Presumptive herbicide service connection is rebuttable, but the Board must accurately apply § 3.307(d) and provide adequate reasons or bases

The veteran sought an earlier effective date for benefits after VA treated a prior rating decision as final following withdrawal of a Notice of Disagreement. The central issue was whether the submission of new and material evidence within the appeal period under 38 C.F.R. § 3.156(b) prevented the decision from becoming final despite the withdrawal.

The Court explained that § 3.156(b) imposes an independent obligation on VA to assess whether evidence received during the appeal period is new and material. If qualifying evidence is submitted, the underlying claim remains pending until VA explicitly addresses that evidence.

The Court rejected the argument that withdrawal of the NOD automatically terminated all pending-status protections. Instead, the Court held that VA still must evaluate whether § 3.156(b) applies and whether the claim remained open due to the later-submitted evidence.

The case was remanded because the Board failed to adequately analyze whether the submitted evidence prevented finality and therefore affected the proper effective date.

• Submission of new and material evidence within the appeal period may prevent finality under 38 C.F.R. § 3.156(b).
• Withdrawal of an NOD does not automatically extinguish § 3.156(b) protections.
• VA must explicitly determine whether evidence submitted during the appeal period is new and material.
• Claims may remain pending until VA addresses qualifying evidence.

Taylor reinforces that VA cannot mechanically declare a decision final without first addressing whether evidence submitted during the appeal period kept the claim pending under § 3.156(b).

Taylor is an important effective-date and pending-claim case because it clarifies the interaction between withdrawal of appeals and VA’s continuing obligations under § 3.156(b).

• Incorrectly treating claims as final despite timely new evidence.
• Ignoring § 3.156(b) obligations.
• Failing to analyze pending-claim status.
• Incorrect effective-date calculations.
• Conclusory finality findings.

A veteran withdraws an appeal but submits additional medical evidence within one year of the rating decision. Under Taylor, VA must still determine whether the evidence is new and material and whether the original claim remained pending.

Use Taylor when:
• VA improperly declares a prior decision final.
• Arguing that a claim remained pending under § 3.156(b).
• Challenging effective-date determinations.
• The veteran submitted evidence during the appeal period after withdrawing an appeal.

38 C.F.R. § 3.156(b)