STJ Daniel A. (“Yuda”) Guy has bad news for Michael P. Woods, Docket No. 28807-13, filed 9/11/14. Mike may be deficient, but he can’t claim he’s innocent. Not in this case, anyway.

While Mike and his loved-once Annie were hitched, their tax return triggered a SNOD. Now divorced, Mike petitions the SNOD. Annie doesn’t, but files a Form 8857 innocent-spousery. Mike, however, includes in his petition a request that he and loved-once Annie be declared jointly and severally liable for whatever slings and arrows IRS may bestow upon them.

IRS grants loved-once Annie preliminary innocent-spousehood.

IRS moves for partial summary judgment that Judge Yuda is without jurisdiction to decide loved-once Annie innocent-spousehood.

Judge Yuda says IRS is right, but summary judgment isn’t how you get there.

“Section 6015(h)(2) provides that a non-requesting spouse is entitled to notice of, and the opportunity to participate in, administrative proceedings addressing a requesting spouse’s election to claim relief from joint and several liability. The record shows that petitioner was notified of Ms. Woods’ claim for spousal relief and that he submitted information to respondent in respect of that claim. Although petitioner may be dissatisfied with respondent’s preliminary administrative determination to grant Ms. Woods relief, section 6015 does not provide the Court with jurisdiction to review that matter in this case. … the Court’s jurisdiction under section 6015(e) may only be invoked by an individual who elects relief under that section–and petitioner has not asserted that he is entitled to spousal relief.” Order, at p. 2. (Citations omitted).

All Judge Yuda can do for now is redetermine the deficiency.

Assuming Mike properly intervened in loved-once Annie’s innocent-spousery, when IRS renders a NOD in loved-once Annie’s favor, Mike can petition that.