Opinion
5115-17
01-09-2024
SARAH S. O'NAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On October 18, 2023, Petitioner, Sarah S. O'Nan, filed a Motion for Reasonable Litigation or Administrative Costs. On December 22, 2023, Respondent filed a Response to Mrs. O'Nan's Motion. Due to the complexity of the issues involved, we will order Mrs. O'Nan to file a reply to Respondent's Response, pursuant to Rule 232(a)(2). In her reply, Mrs. O'Nan should address, among other issues: (1) whether the "qualified offer" provisions of I.R.C. § 7430(c)(4)(E) apply to this case, in light of the fact that she prevailed only for a refund of amounts taken to satisfy the tax liability of a third party making the "amount of the tax liability [] not at issue," see I.R.C. § 7430(c)(4)(E)(ii)(II), (2) on what date she first conveyed to Respondent's counsel her argument that the Wells Fargo payoff (and the payoffs of the other creditors senior to the IRS) eliminated or in her words "wiped out" the equity in Mr. O'Nan's former one-half interest in the family home, and (3) whether existing caselaw clearly determined the result in this case, or whether instead this was a matter of first impression.
Upon due consideration, it is
ORDERED that, on or before February 5, 2024, Petitioner shall file a reply to Respondent's Response to Motion for Reasonable Litigation or Administrative Costs, filed December 22, 2023.