In Uncategorized on 08/07/2019 at 15:47

We all know that when a nonrequesting spouse wants in on innocent spousery, Rule 325(b) requires the wannabe intervenor to jump in within 60 (count ‘em, sixty) days of the Notice from IRS spelling out what the wannabe has to do.

Pam Elliott wants in on Jeffrey C. Elliott, Docket No. 10341-18, filed 8/7/19.  Jeff petitioned the denial of his Section 6015 a year ago May. Pam only moved to intervene this June, a wee bit late.

Judge Buch designates this one, as it’s a checklist for latecomers.

There’s a four-part test for allowing late intervention. First is whether the wannabe knew about his/her right to intervene. Pam certainly got the notice, but she claims she had no lawyer and didn’t know her rights.

“Ms. Elliott blames the delay on the fact that she was not initially represented by counsel and did not understand her procedural rights. But the Commissioner’s notice to Ms. Elliott spelled out those procedural rights in clear and simple language.” Order, at p. 3. No go.

Second is prejudice to the petitioner. Jeff claims he’s incurred fees to work up his case without Pam’s presence. But he has no evidence, and that swings the balance. “Mr. Elliott claims he will suffer prejudice because of the various fees he accrued while Ms. Elliott remained silent. But he provided no evidence of such fees. And a cursory review of the docket reveals no meaningful activity taking place in this case since it was first docketed. Other than his bare assertion, there is no evidence that Mr. Elliott would incur any additional expense as a result of the delayed intervention.” Order, at p. 3. Also no go.

And while Jeff isn’t prejudiced (or can’t show he is), Pam is certainly prejudiced if she can’t contest Jeff’s claim. Looks good for Pam.

Finally, unusual circumstances. But nobody claims any such.

Judge Buch notes that there’s a deficiency redetermination case that Jeff started back in February, involving the same liability Jeff wants to duck. Pam intervened in that one. Looks very good for Pam. She gets in.

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