No SNOD, no NOD, no go. That’s the story for Reginald Allen Porter, Docket No. 26218-14, filed 2/19/15.

RAP is two years late petitioning some SNODs he got, so that’s out. RAP wanted Section 6015 innocent spousery, but never filed joint returns for those years. Finally, RAP made an OIC that somehow, in a manner not clear to Ch J Michael B. (“Iron Mike”) Thornton, was related to his innocent spousery claim, but that IRS rejected, and RAP is petitioning that too.

It’s this last point that I want to consider here.

“Suffice it to say at this point that the various letters rejecting petitioner’s offer in compromise, and any potential claim for relief from spousal liability subsumed therein, do not constitute, and cannot substitute for, a notice of deficiency issued pursuant to section 6212, I.R.C., or a notice of determination issued pursuant to section 6320, 6330, and/or 6015, I.R.C. Only a narrow class of specified determinations by the IRS can open the door to the Tax Court. Although this Court has reviewed offers in compromise raised as a collection alternative in the context of a proceeding under sections 6320 and/or 6330, I.R.C., and as to which the disposition was incorporated in a formal notice of determination issued under those sections, the record does not show that to be the scenario here. Petitioner’s situation, in contrast, appears to concern a ‘stand alone’ offer in compromise solely under section 7122, I.R.C., outside the context of a section 6320 and/or 6330, I.R.C., collection case and over which no statute confers jurisdiction for review by this Court.” Order, at p. 3.

So unless one enters through the “narrow gate” of Sections 6015, 6212, 6230 and 6330, one must stand alone, and not in the precincts of 400 Second Street, NW, or wherever Tax Court comes to your neighborhood.