No, not any anomaly caused by divergent spousal tax incidents; this is about a penalty practitioners may incur when representing both spouses. Judges have repeatedly warned that representing both spouses can be dangerous to your practice’s health.

Judge Christian N. (“Speedy”) Weiler doesn’t warn the trusty attorneys for Thomas Van Alsburg & Valerie Van Alsburg, Docket No. 3959-20, filed 3/25/26, in hæc verba, because in their case it’s too late. I expect The Phone Call here, but the rest of y’all can learn.

A month after Tom & Val stiped out their deficiencies for the two (count ’em, two) years at issue, they move to vacate the stip and let Val amend the petition to claim innocent spousery. Of course, a stiped decision doesn’t become final until ninety-one (count ’em, ninety-one) days after entry, Section 7481(a)(1). But IRS objects, and there’s a problem.

“Mrs. Van Alsburg, for the first time, now seeks innocent spousal relief some six years after filing her Petition and after the Court has entered its Decision. Petitioners’ Motions essentially seek to permit petitioners to file an amended Petition and now raise for first time a new affirmative defense, without providing a valid reason as to why it was not presented prior to the Proposed Stipulated Decision.” Order, at p. 3. (Footnote omitted, but see infra, as my expensive former colleagues would say).

“Mrs. Van Alsburg alleges that she had no knowledge or reason to know of the understatements, but petitioners presented no evidence to prove that this lack of knowledge just occurred after the stipulated decision was entered based on any mistake inadvertence, [sic] surprise, excusable neglect, newly discovered evidence, or fraud.” Order, at p.3, footnote 3.

Takeaway- Every intake checklist must provide for a thorough conflicts search, but not merely between the proposed client(s) and present or former clients. Too many well-credentialed practitioners have come seriously unglued when representing both spouses. 

No, not a variant on the mashbill nor another premium limited-release. I don’t even know if Judge Christian N. (“Speedy”) Weiler is a fan of Kentucky’s fine distillments. 

But I must give a second Taishoff “Good Job, First Class, With Swords and Diamonds” to Woodford, s/a/k/a Woody, the trusty attorney for Kenneth Walker & Juli A. Walker. Docket No. 2801-24L, filed 3/24/26. Woodford gets Judge Speedy Weiler to reverse his 1/12/26 decision, for whose antecedents see my blogpost “Obamasnod,” 1/8/26. 

And Judge Speedy Weiler awards Woodford’s clients $8788.50 in Section 7430 legals and admins, as well as quashing the APTC IRS assessed without first issuing a SND.

Moreover, IRS folds.

Honest representation at reasonable rates, that’s Woodford’s style.

I note STJ Peter J. (“HB”) Panuthos’ Order permitting IRS to amend its answer out of time in Ashref Zarmuh, Docket No. 7127-22, filed 3/23/26, as a cautionary tale.

IRS moves to amend out of time (that means late) to up the deficiency and the Section 6662(a) chop. Ashref’s trusty attorney objects this gives IRS “a second bite at the apple.” Order, at p. 2.

STJ HB Panuthos tells the story.

“The increased deficiency and penalty arise from gross receipts on Form Schedule C of an unsigned Form 1040 provided to respondent by petitioner’s counsel as part of informal discovery. The Form Schedule C was not part of the Form 1040 electronically filed by petitioner.” Order, at p.1.

Amendment of pleadings is granted absent prejudice.

“Petitioner has not demonstrated that he would be prejudiced by allowing respondent to assert an increased deficiency at this time. The case is not calendared for trial and no formal discovery is reflected on the record. Additionally, respondent will bear the burden of proof on this increased deficiency, pursuant to Tax Court Rule 142, thus further ameliorating any potential prejudice.” Order, at p. 2. (Citation omitted).  

Practitioner, make sure you have your client’s documents, all of them, in-hand, before you ever draft a petition. If time is short, file a generic petition and amend later. E-filing can be hazardous as well as helpful; make sure you have reviewed all documents as-filed before you file.

Edited to add, 3/23/26: Especially beware of some of these “free file e-file” software services, which don’t permit the filing of schedules.