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Larosa v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 10164-20 (U.S.T.C. Mar. 9, 2023)

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.


Summaries of

Larosa v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 10164-20 (U.S.T.C. Mar. 9, 2023)
Case details for

Larosa v. Comm'r of Internal Revenue

Case Details

Full title:CATHERINE L. LAROSA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 9, 2023

Citations

No. 10164-20 (U.S.T.C. Mar. 9, 2023)