Procedural Issues
CDP Hearing

DelPonte v. Commissioner
158 T.C. No. 7

On May 5, 2022, the Tax Court issued the full opinion in DelPonte v. Commissioner (158 T.C. No. 7). The primary issue presented in DelPonte v. Commissioner was whether the IRS’s Cincinnati Centralized Innocent Spouse Operation (CCISO) or the IRS’s Office of Chief Counsel has the final authority to determine whether taxpayer was entitled to innocent spouse relief when such relief is first raised as an affirmative defense in a Tax Court petition. Held: Chief

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Scott St. Amand June 15, 2022
Income Tax Issues
"Stand-Alone" Innocent Spouse Cases

Coggin v. Commissioner
157 T.C. No. 12

On December 8, 2021, the Tax Court issued its opinion in Coggin v. Commissioner, 157 T.C. No. 12. The primary issue presented in Coggin was whether the Tax Court lacked jurisdiction in a refund suit for years in which the District Court had previously acquired jurisdiction. Background The petitioner filed amended returns for tax years 2001 through 2009, claiming refunds for 2001 through 2007. The IRS rejected the refund requests for 2003, 2004, and 2007.

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Scott St. Amand April 20, 2022
Income Tax Issues
Actual Knowledge

A Deep Dive into Innocent Spouse Relief

Uncle Bill has four children…that he knows of. We met Jedediah in a previous post. Jethro is on year four of his five-year stint at Raiford for possession of amphetamines with intent to distribute. In his defense, Jethro agreed with the officer that the crank was his.  However, he vehemently denied that he had any intent whatsoever to share it with anyone else. (Candidly, you absolutely believe him.)  Bill and Ethel’s daughters Jennie and Jaime

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Scott St. Amand April 29, 2021
Income Tax Issues
"Stand-Alone" Innocent Spouse Cases

Rogers v. Commissioner
T.C. Memo. 2021-20

On February 22, 2021, the Tax Court issued a Memorandum Opinion in the case of Rogers v. Commissioner (T.C. Memo. 2021-20). The primary issue presented in Rogers v. Commissioner was whether the petitioner was eligible for innocent spouse relief under IRC § 6015(b), (c), or (f). The Wisconsin Tent & Pony Show in Rogers v. Commissioner The petitioner and her erstwhile husband owned the top[1] tent rental company in Madison, Wisconsin.  The petitioner also solely

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Scott St. Amand February 22, 2021
Income Tax Issues
Divorce

Leith v. Commissioner
T.C. Memo. 2020-149

On November 4, 2020, the Tax Court issued a Memorandum Opinion in the case Leith v. Commissioner (T.C. Memo. 2020-149). The primary issue before the court in Leith v. Commissioner was whether the petitioner is entitled to IRC § 6015(f) equitable innocent spouse relief to the extent of the tax items attributable to her ex-husband for the years at issue, even though her ex-husband (the intervenor) opposed the relief.

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Scott St. Amand November 4, 2020
Income Tax Issues
Dammit Felicia

Robinson v. Commissioner
T.C. Memo. 2020-134

On September 23, 2020, the Tax Court issued a Memorandum Opinion in the case of Robinson v. Commissioner (T.C. Memo. 2020-134). The primary issue before the court in Robinson v. Commissioner was whether the petitioner was entitled to equitable relief from joint and several liability (innocent spouse relief) associated with a joint return from 2010.

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Scott St. Amand September 23, 2020
Procedural Issues
"Stand-Alone" Innocent Spouse Cases

Sutherland v. Commissioner
155 T.C. No. 6

On September 8, 2020, the Tax Court issued its opinion in Sutherland v. Commissioner (155 T.C. No. 6). The primary issues presented in Sutherland v. Commissioner were whether IRC § 6015(e)(7) applied to a petition filed prior to July 1, 2019, and whether remand to appeals in a standalone innocent spouse case to allow the petitioner to present additional evidence was appropriate. Changes to Innocent Spouse Statute under Taxpayer First Act in Sutherland v. Commissioner

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Scott St. Amand September 8, 2020
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DelPonte v. Commissioner
158 T.C. No. 7

On May 5, 2022, the Tax Court issued the full opinion in DelPonte v. Commissioner (158 T.C. No. 7). The primary issue presented in DelPonte v. Commissioner was whether the IRS’s Cincinnati Centralized Innocent Spouse Operation (CCISO) or the IRS’s Office of Chief Counsel has the final authority to determine

Read More »
Scott St. Amand June 15, 2022

Coggin v. Commissioner
157 T.C. No. 12

On December 8, 2021, the Tax Court issued its opinion in Coggin v. Commissioner, 157 T.C. No. 12. The primary issue presented in Coggin was whether the Tax Court lacked jurisdiction in a refund suit for years in which the District Court had previously acquired jurisdiction. Background The petitioner filed

Read More »
Scott St. Amand April 20, 2022

A Deep Dive into Innocent Spouse Relief

Uncle Bill has four children…that he knows of. We met Jedediah in a previous post. Jethro is on year four of his five-year stint at Raiford for possession of amphetamines with intent to distribute. In his defense, Jethro agreed with the officer that the crank was his.  However, he vehemently

Read More »
Scott St. Amand April 29, 2021

Rogers v. Commissioner
T.C. Memo. 2021-20

On February 22, 2021, the Tax Court issued a Memorandum Opinion in the case of Rogers v. Commissioner (T.C. Memo. 2021-20). The primary issue presented in Rogers v. Commissioner was whether the petitioner was eligible for innocent spouse relief under IRC § 6015(b), (c), or (f). The Wisconsin Tent &

Read More »
Scott St. Amand February 22, 2021

Leith v. Commissioner
T.C. Memo. 2020-149

On November 4, 2020, the Tax Court issued a Memorandum Opinion in the case Leith v. Commissioner (T.C. Memo. 2020-149). The primary issue before the court in Leith v. Commissioner was whether the petitioner is entitled to IRC § 6015(f) equitable innocent spouse relief to the extent of the tax

Read More »
Scott St. Amand November 4, 2020

Robinson v. Commissioner
T.C. Memo. 2020-134

On September 23, 2020, the Tax Court issued a Memorandum Opinion in the case of Robinson v. Commissioner (T.C. Memo. 2020-134). The primary issue before the court in Robinson v. Commissioner was whether the petitioner was entitled to equitable relief from joint and several liability (innocent spouse relief) associated with

Read More »
Scott St. Amand September 23, 2020

Sutherland v. Commissioner
155 T.C. No. 6

On September 8, 2020, the Tax Court issued its opinion in Sutherland v. Commissioner (155 T.C. No. 6). The primary issues presented in Sutherland v. Commissioner were whether IRC § 6015(e)(7) applied to a petition filed prior to July 1, 2019, and whether remand to appeals in a standalone innocent

Read More »
Scott St. Amand September 8, 2020