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Price v. Comm'r of Internal Revenue

United States Tax Court
Sep 12, 2022
No. 2478-20 (U.S.T.C. Sep. 12, 2022)

Opinion

2478-20

09-12-2022

VALERIE J. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes Judge

This case was on the Court's May 24, 2021 trial calendar for New York City. In it, Ms. Price seeks innocent-spouse relief from a joint tax liability that she currently shares with her ex. The IRS agreed with her that she should get such relief, but not the subsection of 6015 under which she should -- she'd prefer the subsection that entitles her to a refund and not just the subsection that forgives any unpaid liability.

Progress was slow and we spoke with the parties today. Respondent's counsel promised to draw up a list of what information he needs from Ms. Price; Ms. Price promised to speak with him to see if they can reach a settlement without a trial. It is reasonable to give them a chance to do this and it is therefore

ORDERED that respondent file another status report on or before October 12, 2022 to describe the parties' progress toward settlement.


Summaries of

Price v. Comm'r of Internal Revenue

United States Tax Court
Sep 12, 2022
No. 2478-20 (U.S.T.C. Sep. 12, 2022)
Case details for

Price v. Comm'r of Internal Revenue

Case Details

Full title:VALERIE J. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 12, 2022

Citations

No. 2478-20 (U.S.T.C. Sep. 12, 2022)