among the nation’s veterans is not uncommon. VA statistics show that, as of January 2011, “there were 67,495 homeless Veterans[, a]nd an estimated 144,842 Veterans spent at least one night in an emergency shelter or transitional housing program in a recent year.” http:// www.va.gov/HOMELESS/about_the_ initiative.asp (last visited Jan. 3, 2013). The Secretary asserts that it is due to the pervasive nature of the problem that he concedes that homelessness may be an extraordinary circumstance warranting equitable tolling. See Secretary’s Response at 2. Despite our recognition of the problem of homelessness among veterans, we are not bound by the Secretary’s concession when considering whether Ms. Checo’s homelessness is an extraordinary circumstance. See Bove, 25 Vet.App. at 140-41 (<HOLDING>); see also McCreary, 19 Vet.App. at 332
holding that the 120day judicial appeal period is not subject to waiver or forfeiture by the secretary holding that issue of whether the 120day judicialappeal period prescribed by 38 usc  7266a for seeking judicial review of a board decision is subject to equitable tolling is a legal question holding that a failure to file an appeal is within the scope of the waiver because the failure does not undermine the validity of the plea or waiver holding that the right to support is not subject to waiver by either parent holding that due process right to present a defense is subject to forfeiture if not properly asserted in the trial court