§6015 Archives | EA Journal

Tax Court

Is the Deadline to File a Tax Court Petition Jurisdictional?

Whether the deadlines to file a United States Tax Court petition are jurisdictional has been a developing issue over the last two years and has been discussed in previous issues of the EA Journal (see the Fall 2023 and Spring 2024 Tax Cou... Thomas Gorczynski, EA, USTCP

Winter 2024, Tax Court, collection due process, Boechler, §7502, §6015, innocent spouse relief, CDP, petition, Frutiger, Belagio Fine Jewelry, §7436, Notice 2016-30

Tax Court

Recent Passport Cases in the Tax Court

In 2015, Congress added §7345 to the Internal Revenue Code (IRC). Under §7345(a), if the Internal Revenue Service (IRS) certifies that a taxpayer has a “seriously delinquent tax debt,” a taxpayer may h... Thomas Gorczynski, EA, USTCP

Winter 2023, Tax Court, Tax Court, collection, Passport, §7345, offer in compromise, §6015, innocent spouse relief, §7345(a), debt, §7345(d), §6331, §7459(d), §6213, deficiency case, installment agreement, Meduty

Tax News Briefs

Be Careful of What You Post Online

When married couples file a joint tax return, they are both liable for any tax due on the return. A spouse may seek relief from joint and several liability under the procedures established in Internal Revenue Code (IRC) §6015(b) if:i A) A joint r... TheTaxBook

Summer 2023, Tax News Briefs, ethics, §6015(f), §6015(e)(7), §6015(b), §6015, internet, blog, innocent spouse relief