Tax Court In Brief | Collins V. Comm'r | Innocent Spouse Requests A Refund For Which He Did Not Pay; Denied

Published date04 October 2022
Subject MatterTax, Income Tax
Law FirmFreeman Law
AuthorFreeman Law

The Tax Court in Brief - September 26th - September 30th, 2022

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

For a link to our podcast covering the Tax Court in Brief, download here or check out other episodes of The Freeman Law Project.

Tax Litigation: The Week of September 26th, 2022, through September 30th, 2022

  • Patitz, Moody v. Comm'r, T.C. Memo 2022-99 | September 27, 2022 | Weiler, J. | Dkt No. 2784-19
  • Powell and Iakovenko v. Comm'r, T.C. Summary Opinion, 2022-19 | Sept. 26, 2022 | Copeland, J. | Docket No 20268-19S
  • Powell and Iakovenko v. Comm'r, T.C Summary Opinion, 2022-19 | Copeland, J. | Docket No 20268-19S
  • Furrer v. Comm'r, T.C. Memo. 2022-100| September 28, 2022 | Lauber, Judge | Dkt. No. 7633-19
  • Ashford v. Comm'r, T.C. Memo. 2022-101| September 29, 2022 | Vasquez, Judge | Dkt. No. 17590-18, 2492-19 (Consolidated)

Collins v. Comm'r, T.C. Summary Opinion 2022-20| September 29, 2022 | Paris, Judge | Dkt. No. 14017-17S

Summary: This decision is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case. But, in any event, here is the Tax in Brief Blog on the subject.

This opinion regards innocent spouse relief. The IRS granted relief under section 6015(c) for an understatement of tax on Stephen Collin's (petitioner's) jointly filed 2013 return but denied a request for a refund. Petitioner filed a Petition to request a refund of amounts he paid to his former spouse (Arnette Poore) and she remitted in payment of the liability. Petitioner and Poore were married from 1980 until their divorce in 2014. They timely filed a joint tax return for 2013, on which they reported a tax liability of $33,044 and withholding of $27,440. There was an underpayment of tax at the time of filing of $5,604, excluding penalties and interest. Pursuant to the divorce decree, petitioner was ordered to pay the underpayment of $5,604. The IRS's transcript of petitioner's account reflects that the underpayment was satisfied by the end of 2015. The IRS issued a notice of deficiency to petitioner and Poore arising from Poore's financial conduct of which Petitioner was not aware until he received the notice of deficiency from the IRS (the understatement). The state court ordered Poore to pay the additional tax due for 2013, including any penalties and interest. The state court, through a detailed order quoted in this...

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