TaxCourt.us

Court of Appeals for 11th Circuit held that the Tax Court properly conducted a trial de novo to determine and equitable innocent spouse claim.

CITATION: R.E. Neal, CA-11, 2009-1 ustc 50,216, Affirming the Tax Court, 90 TCM 161(2009-02-16)

SUMMARY: The Eleventh Circuit Court of Appeals held that the Tax Court did not err in refusing to limit its consideration to the administrative record and in conducting a trial de novo in an innocent spouse case. The Court of appeals also held that the Tax Court did not abuse its discretion in determining that the taxpayer was entitled to equitable relief under section 6015(f).

more on… Court of Appeals for 11th Circuit held that the Tax Court properly conducted a trial de novo to determine and equitable innocent spouse claim.

CITATION: A.L. Pollock, 132 T.C. No. 3, Dec. 57,737(2009-02-12)

SUMMARY: The Tax Court held that it lacked jurisdiction over an innocent spouse claim because the taxpayer had failed to file the petition within 90-days of the date of the IRS notice denying her application for innocent relief, even though at the time of the IRS issued the denial the law did not allow the filing of such petitions in the Tax Court. The Tax Court also held that it was not bound by a district court order allowing the taxpayer to file an untimely Tax Court petition.

Comment: “You don’t want the tax law pointy heads running the world.” Fred T. Goldberg, former IRS Commissioner, Wall Street Journal, December 20, 1989 A1, col.5, in opposition to a proposal to eliminate the jurisdiction of the federal districts courts over tax cases and instead place jurisdiction for all tax cases in the Tax Court. This decision is an example of why Mr. Goldberg’s comment still rings true today.

more on… Tax Court holds that it does have jurisdiction over “gap” innocent spouse claims despite district court order

Tax Court holds that IRS Appeals officers are obligated to verify proper assessment in a CDP hearing

CITATION: Hoyle v. Commissioner, 131 T.C. No. 13 (12-3-2008)(2008-12-02)

SUMMARY: The Tax Court held that it has jurisdiction to review whether or not an assessment was properly made even though that issue was not raised by the taxpayer during the course of the CDP hearing because IRC 6330(c)(1) requires that the IRS ascertain whether an assessment was properly made even if the taxpayer does not raise the issue in the course of a collection due process hearing.

more on… Tax Court holds that IRS Appeals officers are obligated to verify proper assessment in a CDP hearing

The jurisdiction of the United States Tax Court can be divided into twenty five unique categories based on a combination of three criteria:

(1) the type of item in dispute;

(2) procedural prerequisites; and

(3) time limitations.

All three of the criteria must be met before the Tax Court will have jurisdiction to determine the disputed matter between a taxpayer and the IRS.

more on… Jurisdiction of the United States Tax Court

SUMMARY: A divorced wife was entitled to innocent spouse relief from joint and several tax liability and to a refund.
more on… Individual Entitled to Equitable Innocent Spouse Relief