Attorney-at-Law

PAY AND IT ALL GOES AWAY

In Uncategorized on 04/11/2018 at 16:21

Right? Isn’t it the function of the “small court” to afford taxpayers the only prepayment tribunal whereat to contest liability? So once there’s no longer a liability or threat of collection, there’s no longer a case, no?

Maybe not. What happens when a Section 6015 innocent spousery is interjected into a deficiency proceeding, whether or not by intervention, and the claim is paid?

Judge Morrison has the question, but maybe hasn’t read my blogpost “Entropy,” 2/5/18, where Judge Pugh had the answer.

Joanne Folger, Docket No. 3633-17S, filed 4/11/18, apparently coughed up the deficiency, additions, chops and interest at issue, so IRS moves to dismiss as moot.

OK, no-brainer, right?

But what about Joanne’s innocent spousery?

Judge Morrison takes Joanne off the trial calendar, but keeps jurisdiction and tells IRS to: “…file a supplement to its motion to dismiss, addressing the question of whether a court has ever dismissed a § 6015 case on grounds of mootness because the joint tax liability has been paid.” Order, at p. 1.

Hint- Read my blogpost abovecited, and Connie L. Minton, a.k.a. Connie L. Keeney, 2018 T. C. Memo. 15, filed 2/5/18.

Advertisements

Leave a Reply

Please log in using one of these methods to post your comment:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

w

Connecting to %s

%d bloggers like this: