In Uncategorized on 01/22/2014 at 17:16

That oft-repeated parental admonition comes from Ch J Michael B. (“Iron Mike”) Thornton, addressed to Sarah A. Cornish, in Docket No. 13387-13 L, filed 1/22/14, a day when Tax Court is either snowed in or snowed under, as there are no opinions and only one designated hitter, which I find need not long detain the reader.

 Sarah and husband Cornell D.M.J. Cornish get a SNOD, and Cornell D. M. J. timely petitions under a different docket number. Sarah amends to add herself to Cornell D. M. J.’s petition; so far, so good.

But simultaneously therewith, as the white snowboot lawyers hereabouts say, Sarah files a petition seeking review of a NOD for collection, attaching a CP22E letter. For a quick-and-dirty overview of the CP22E letter, see

Of course, the IRS website and its simplistic explanations are no substitutes for the law and regulations, but it might help point the way forward.

And of course, a CP22E is not a NOD, but Sarah isn’t finished.

IRS moves to dismiss for lack of jurisdiction as to the non-existent NOD, and supplements same; to the extent Sarah raises objections to the SNOD, that’s covered by the earlier petition Cornell D. M. J. filed, and she signed onto, so this petition is duplicative. One size fits that one.

Ch J Iron Mike: “Respondent [IRS] states in the Supplement that on the basis of diligent search conducted of respondent’s records, respondent has determined that petitioner has not filed a claim for relief from joint and several liability for [the year at issue] and respondent has not issued petitioner a final determination under section 6015, I.R.C.

“…petitioner lodged a Motion To Strike Motion To Dismiss. The Motion To Strike Motion To Dismiss is in the nature of an objection to respondent’s motion, and the Court recharacterized it as such. …petitioner filed a Reply to Respondent’s Supplement.” Order, at p. 2.

Now for the limited-jurisdiction litany, straight from the word processor. Tax Court has limited jurisdiction, can’t exceed it. In collection cases, there must be a NOD and a timely petition, absent either of which, Tax Court, paraphrasing the immortal words of  Mick Jagger’s and Keith Richards’ 1965 hit, “can’t get no…jurisdiction.”

And the same goes for innocent spousiness, in case Sarah wants to walk that walk. However, there’s a byway. “In the alternative, a taxpayer may invoke the Court’s jurisdiction under section 6015, I.R.C., if the Commissioner fails to issue a final notice of determination within 6 months after the taxpayer has filed an election for relief from joint and several liability. I.R.C. sec. 6015(e)(1)(A)(i)(II).” Order, at p. 2.

And see my blogposts “Whoso Would Intervene, Though He Were Dead”, 8/2/13, and “Whoso Would Intervene – Part Deux”, 8/5/13.

Sarah claims she did ask for innocent spousiness. Ch J Iron Mike doesn’t like the way she asked, and neither does the regulation. In fact, Ch J Iron Mike is so peeved he confuses the gender of the petitioner.

“In his [sic] Reply to Respondent’s Supplement, petitioner contends that she in fact requested relief under section 6015, I.R.C. She points to her phone records and contends that she requested relief by calling respondent’s phone numbers and writing a letter to the ‘Director of the I.R.S.’ as well as during discussions with respondent’s employees.

“Section 1.6015-5, Income Treas. Regs., provides that to request relief, the requesting spouse must file a Form 8857, Request for Innocent Spouse Relief, submit a written statement containing the same information required on the Form 8857, or submit information in the manner prescribed by the Treasury and I.R.S. in forms. The Instructions for the Form 8857 further detail how such relief should be requested. They provide the address for mailing the request and fax numbers. Petitioner did not request relief in the manner specified in the Instructions for Form 8857.” Order, at p. 3.

Anyone wanna bet Sarah wouldn’t have known Form 8857 or its pendant instructions from the label on a can of soup?

So, no NOD, no judicially-cognizable innocent spouse request, and the SNOD is already sub judice.

Sarah is out.

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