Opinion
2724-21S
03-28-2022
Mariaha Dalbero, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the April 18, 2022, Miami, Florida, Trial Session of the Court. On January 21, 2021, 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, and (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 April 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:
Legal Aid Service of Broward County Low Income Taxpayer Clinic 491 North State Road 7 Plantation, FL 33317 (954) 736-2477
Legal Aid Society of Palm Beach County Low Income Taxpayer Clinic 423 Ferr. Street, Suite 200 West Palm Beach, FL 33401 (561) 655-8944
Legal Services of Greater Miami, Inc. Low Income Taxpayer Clinic 4343 West Flagler Street, Suite #100 Miami, FL 33134 (305) 576-0080
St. Thomas University School of Law Low Income Taxpayer Clinic 16401 N.W. 37th Avenue Miami Gardens, FL 33054 (305) 474-2453
Florida Rural Legal Services, Inc. Low Income Taxpayer Clinic 3210 Cleveland Avenue, Suite #101 Fort Myers, FL 33901 (888) 582-3410