SECTION 6015(e)(1)(A)(i)(II)

In Uncategorized on 02/21/2020 at 14:36

It’s rare that one of these swims into my ken. I suppose it’s just as rare at Appeals. But today Andrea Michelle Jackson, Docket No. 13268-19S, filed 2/21/20 has one, and gets jurisdiction from Ch J Maurice B (“Mighty Mo”) Foley.

Andrea asked for interest abatement along with her stand-alone. IRS opposed abatement from the first, and ultimately wins that one. But IRS admitted they didn’t have the NOD from Appeals on the innocent spousery; they were, however, searching for same. All Andrea attached to her petition was an incomplete and unsigned NOD.

Then IRS supplemented their motion to toss the interest abatement with a motion to toss on the ground that no NOD had issued on the stand-alone.

Ch J Mighty Mo is a patient man.

“Nonetheless, despite the foregoing efforts, respondent’s motion, even as supplemented, remained inadequate to address the jurisdictional status of this case as to any section 6015, I.R.C., claim. Specifically, respondent had at no time addressed the parameters of  jurisdiction under section 6015(e)(1)(A)(i)(II), I.R.C., in particular whether petitioner submitted to the IRS a claim for relief from joint and several liability…and, if so, when.” Order, at p. 2.

Apparently the penny dropped, and IRS got the point. If someone claims innocent spousery timely, and six (count ‘em, six) months go by without IRS picking up on it, Tax Court has jurisdiction if petitioned within ninety (count ‘em, ninety) days thereafter. Andrea did.

“A second supplement to the motion addressing the just-described point followed…. Therein, although inartfully drafted, respondent conceded that petitioner had sent a request for innocent spouse relief to the Internal Revenue Service (IRS)…, that no notice of determination had been sent to petitioner under section 6015, I.R.C., and that, consequently, the Court had jurisdiction over the spousal claim in this case under section 6015(e)(1)(A)(i)(II), I.R.C.” Order, at p 2.

Practitioner, add this one to your toolkit.


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