Opinion
9194-21
03-04-2022
Stephannie Marina Coffin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
In the May 28, 2021, electronically filed petition commencing this case, petitioner alleges dispute with a notice of deficiency for 2017. Within the petition, petitioner states that "innocent spouse relief has not been reviewed" and alleges additional innocent spouse claims. Petitioner did not attach a Form 8857, Request for Innocent Spouse Relief, to her petition.
On October 15, 2021, respondent filed an Answer and attached thereto a notice of deficiency dated February 24, 2021. Also on October 15, 2021, respondent filed a Notice of Filing of Petition and Right to Intervene to the other individual filing the 2017 joint return with petitioner.
On November 24, 2021, the Court ordered the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. The notice of deficiency issued to petitioner suggested that the 90-day period for filing a petition with the Court may have expired on May 25, 2021. On December 1, 2021, respondent filed a response to the Court's order to show cause and attached USPS Form 3877 showing proof of mailing the notice of deficiency. Respondent, however, did not include in his response whether the Court has jurisdiction pursuant to I.R.C. section 6015(e)(1)(A)(i)(II) because petitioner requested innocent spouse relief, but respondent has not yet issued a notice of determination regarding her request for innocent spouse relief.
After due consideration and for cause, it is
ORDERED that, on or before April 4, 2022, petitioner and respondent shall each file a report as to whether petitioner has submitted a Form 8857 to respondent, whether respondent has yet issued a notice of determination regarding that request, and whether the Court has jurisdiction pursuant to I.R.C. section 6015(e) (1)(A)(i)(II). 1