On September 9, 2021, the Tax Court issued a Memorandum Opinion in the case of Sutherland v. Commissioner (T.C. Memo. 2021-110). The primary issue presented in Sutherland v. Commissioner was whether the petitioner was eligible for relief from joint and several liability under IRC § 6015(f). Background to Sutherland v. Commissioner Donna Sutherland Scott Sutherland operated Sutherland Installation and Services (SIS), a business that installed and maintained draft beer systems at restaurants, sports complexes, and other large venues. Scott’s wife Donna, the petitioner in the present case, was at times a “dispatcher,” but her primary responsibility with SIS was as its bookkeeper. Donna reviewed receipts, billed customers, and deposited customers’ checks into the business bank account. She wrote checks for business expenses, including payroll checks, on the SIS bank account. During the Tax Court trial, she would vehemently deny that she ever issued Forms W-2, but Judge Lauber was not convinced.…