Opinion
19701-19L
03-07-2022
THOMAS PATRICK TIERNEY, DECEASED, & JOANN MARY TIERNEY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
On March 2, 2022, pursuant to the Court's September 3, 2021, Order, respondent filed a Status Report, apprising the Court of the then present status of this case. Respondent reports that on February 25, 2022, he and petitioner Joann Mary Tierney (Mrs. Tierney) had a telephone conference to ascertain Mrs. Tierney's progress with respect to her Chapter 7 bankruptcy; Mrs. Tierney informed respondent that the Chapter 7 bankruptcy petition had been filed and subsequently discharged. According to respondent, he conducted timely research into Mrs. Tierney's Chapter 7 bankruptcy proceeding and the following is a summary of the proceedings: (1) Mrs. Tierney filed a Chapter 7 bankruptcy petition in the United States Bankruptcy Court for the District of Massachusetts (Worcester) on September 28, 2021; (2) on October 27, 2021, a meeting of the creditors was held and the deadline to object to discharge or challenge the dischargeability of certain debts was set to December 27, 2021; (3) on October 28, 2021, the appointed bankruptcy trustee certified that the bankruptcy estate had been fully administered; (4) by order dated January 3, 2022, the debtor was discharged; and (5) by order dated January 14, 2022, the bankruptcy trustee was discharged and the case ordered to close.
Respondent also reports that Mrs. Tierney informed him that she has employed a new tax professional at H&R Block to compile and submit an amended Federal income tax return for the 2016 taxable year, and that this tax professional had compiled the 2016 amended return (which showed no liability) and mailed it to one of respondent's service centers. According to respondent, he asked Mrs. Tierney to have all relevant materials sent directly to him for timely resolution and that as of March 1, 2022, he has not received any materials.
Respondent further reports that he expects that the tax liability at issue in this case may have been discharged as to Mrs. Tierney by the bankruptcy discharge but he must confer with the Internal Revenue Service (IRS) Insolvency Unit to confirm this before formally taking this position. Finally, respondent reports that assuming the liability was discharged as to Mrs. Tierney, it would remain as to petitioner Thomas Patrick Tierney (who is deceased); accordingly, this case may be moot as to one petitioner only. Respondent requests an additional 90 days to confer with the IRS Insolvency Unit and Mrs. Tierney regarding proper resolution of this case. Upon due consideration, it is hereby
ORDERED that the parties shall, on or before June 2, 2022, file status reports, separately or jointly, apprising the Court of the then present status of this case.