In Uncategorized on 08/05/2013 at 18:48

As I stated in my blogpost “Whoso Would Intervene, Though He Were Dead”, 8/2/13, “I called chambers and left a message. Let’s see what reply, if any, I get. Following.”

Well, I got a telephone call today from Ross Sharkey, Esq., Judge Gale’s law clerk, who stated that I got Section 6015(e)(1)(A) wrong in that blogpost, and that the earlier date for filing the petition in Lesley A. Hudson was May 22, 2012, notwithstanding that it was eight months after Lesley filed her Form 8857 request for innocent spouse relief (September 23, 2011).

And, he said, the prospective intervenors in the non-designated order were the late Mark’s children, and not those of the late Mark and Lesley (as there apparently weren’t any of the latter).

I told Mr. Sharkey I would promptly post a clarification to correct any misstatements I made.

So I went to my trusty online source for Federal law, the Cornell Law Institute, my alma mater’s gift to us practitioners.

And I was wrong, and Mr. Sharkey is right. Section 6015(e)(1)(A) gives IRS a six month leeway to deal with a Form 8857. The innocence-seeker has to wait the six months to let IRS decide what to do. If IRS does nothing, then the petition is timely if filed. But if IRS (or Appeals) has mailed a NOD denying the innocence-seeker’s plea, then the petition is timely if filed within ninety days thereafter.

Second error (I really had a bad day on 8/2/13): the heirs-at-law who could intervene in the non-designated Lesley A. Hudson case were the late Mark’s kids, who weren’t the children of both the late Mark and Lesley, as I erroneously stated. Heirs-at-law, of course, get their status as such under State law, and can include children of the decedent by blood or adoption, as State law may permit.

Thanks, Mr. Sharkey.

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