Opinion
32774-21S
08-31-2022
ROSA LEE ALLISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the December 12, 2022, Philadelphia, Pennsylvania, Trial Session of the Court. On October 19, 2022, petitioner filed a petition for review of the Internal Revenue Service's final determination as to petitioners Form 8857, Request for Innocent Spouse Relief.
On July 1, 2019, the Taxpayer First Act was signed into law as Public Law No. 116-25. Section 1203 of that Act amended I.R.C. section 6015, Relief from Joint and Several Liability on Joint Return. As is relevant, the Act adds section 6015(e)(7) which provides as follows:
(7) STANDARD AND SCOPE OF REVIEW.-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. Taxpayer First Act (TFA), Pub. L. No. 116-25, sec. 1203(a)(1), 133 Stat at 988 (2019).
Such section applies to "petitions or requests filed or pending on or after the date of the enactment of this Act." TFA sec. 1203(b), 133 Stat. at 988.
The Court directs the parties to file reports: (1) identifying the administrative record established at the time of the determination, (2) informing the Court of any additional newly discovered or previously unavailable evidence the parties plan to submit, (3) describing any disputes to the completeness of the administrative record or evidentiary problems the parties anticipate. Upon due consideration, it is
ORDERED that, on or before October 11, 2022, the parties shall file written reports with the Court as more fully described in this Order
Petitioner is reminded of the free legal help available through the following clinics:
Delaware Community Reinvestment Action Council, Inc.
600 South Harrison Street,
Wilmington, DE 19805 and
20127 Office Circle
Georgetown, DE 19947.
(302) 690-5000
Philadelphia Legal Assistance,
Taxpayer Support Clinic 718 Arch Street, Suite 300N
Philadelphia, PA 19106
(215) 981-3800
Philalegal.org/taxpayer-support-clinic
Temple Law School Low Income Taxpayer Clinic
1719 N. Broad Street
Philadelphia, PA 19122
(215) 204-8948 taxclinic@temple.edu
Villanova Federal Tax Clinic
299 N. Spring Mill Road
Villanova, PA 19085
(610) 519-4123, toll free (888) 829-2546 or Spanish (866) 655-4419
MidPenn Legal Services
Low Income Taxpayer Clinic
29 N. Queen Street
York, PA 17403
(844) 675-7829
South Jersey Legal Services, Inc.
Low Income Taxpayer Clinic
745 Market Street
Camden, N.J. 08102
(800) 496-4570