Tax Court In Brief | Thomas v. Comm'r | Interpretation Of Section 6015(e)(7)(B): "Newly Discovered Or Previously Unavailable Evidence"

• Jurisdiction: United States,Federal
• Law Firm: Freeman Law
• Subject Matter: Tax, Income Tax, Tax Authorities
• Author: Freeman Law
• Published date: 21 February 2023

The Tax Court in Brief - February 13th - February 17th, 2023

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.

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Tax Litigation: The Week of February 13th, 2022, through February 17th, 2023

• Kemegue v. Comm'r, T.C. Summary Opin 2023-5| February 13, 2023 | Carluzzo, J. | Dkt. No 8987-20S
• Trice v. Comm'r, T.C. Memo. 2023-15| February 13, 2023 | Gustafson, J. | Dkt. No 20398-19
• Cattail Holdings, LLC v. Comm'r, T.C Memo. 2023-17| February 14, 2023 | Lauber, J. | Dkt. No 27209-21
• Patrinicola v. Comm'r, T.C. Memo. 2023-16| February 14, 2023 | Goeke, J. | Dkt. No. 498-19

Thomas v. Comm'r, 160 T.C. No. 4| February 13, 2023 | Toro, J. | Dkt. No. 12982-20

Summary: This is a case of first impression concerning the meaning of "newly discovered or previously unavailable evidence" as contemplated by I.R.C. ' 6015(e)(7)(B): "Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon'(A) the administrative record established at the time of the determination, and (B) any additional newly discovered or previously unavailable evidence."

Sydney Ann Chaney Thomas (Ms. Thomas) and her husband filed joint federal income tax returns for 2012, 2013, and 2014, but did not pay the full amounts of tax shown on those returns. After her husband's death, Ms. Thomas sought relief from joint and several liability pursuant to I.R.C. ' 6015(f) (innocent spouse relief. The IRS denied the request, and Ms. Chaney petitioned the Tax Court seeking a determination under I.R.C. ' 6015(e) (relief from joint and several liability on joint return). At trial, the IRS proposed to introduce into evidence certain posts from Ms. Thomas's personal blog that reflected information about Ms. Thomas's assets, lifestyle, business, and her relationship with her husband. But, the posts were not part of the administrative record. The IRS learned of the posts only after Ms. Thomas filed her petition with the Tax Court. She objected to the admission of the posts and ultimately moved to strike them from the record wherein the posts were conditionally admitted, pending further review. Ms. Thomas contended that the posts were not "newly discovered or previously unavailable evidence" as contemplated by I.R.C. ' 6015(e)(7)(B). The...