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