Opinion
10164-20
03-09-2023
CATHERINE L. LAROSA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
John O. Colvin Judge
The Taxpayer First Act (Act), enacted on July 1, 2019, Pub. L. No. 116-25, § 1203, 133 Stat. 988 (2019), added section 6015(e)(7) and (f)(2) to the Internal Revenue Code. See generally Sutherland v. Commissioner, 155 T.C. 95 (2020).
Upon due consideration of the forgoing, it is
ORDERED that, on or before April 10, 2023, each party may file a memorandum indicating their position on the effect, if any, of section 6015(e)(7) and (f)(2) on this case.