Though Kwangjin Song, Docket No. 18415-21S, filed 11/7/25, timely petitioned the SND, fiancée Iimee didn’t, so she isn’t a petitioner. Wherefore when IRS applies the joint overpayment for Year One to the liability for Year Two, the Section 6213(a) stay on assessment and collection isn’t triggered as to her joint liability.

Ch J Patrick J. (“Scholar Pat”) Judge-‘splains.

“…as Iimee Song did not join in the Petition (1) I.R.C. section 6213 does not bar the assessment and collection of the joint [Year Two] tax liability as to her; (2) the tax liability for [Year Two] was properly assessed against Ms. Song; and (3) therefore, both the application of the joint overpayment for [Year One] to Ms. Song’s [Year Two] tax liability and the issuance of the [Year Two] levy notice to Ms. Song were proper.” Order, at p. 1.

No mention of possible innocent spousery, but Ch J Scholar Pat tells Kwangjin to let him know if IRS pursues assessment or collection against him. Meantime, Kwangjin’s motion to restrain assessment and collection fails.

When you file joint, consider carefully before you blow the joint.