On March 3, 2022, the Tax Court issued the full opinion in Lewis v. Commissioner (158 T.C. No. 3). The primary issues presented in Lewis v. Commissioner were (i) whether the letter that the taxpayer sent to the IRS constituted a “qualified offer” (sorry, Gina, but no) and (ii) whether the IRS’s position in the litigation was “substantially justified” (don’t quit your job at the diner, because the position was justified…substantially). Lewis v. Commissioner in a Nutshell The taxpayer, Gina Lewis, worked the diner all day, working for her man (Tim—not Tommy, as the Tax Court had initially guessed). She brought home her pay for love, for love.[1] And where did this get Gina? On the hook, jointly and severally, for Tim’s income tax deficiencies. Gina petitioned for innocent spouse relief after the IRS issued notice of deficiency to her and former spouse Tim. Following the resolution of the related…