Opinion
18761-18
09-07-2023
KAREN A. SMITH, PETITIONER AND DARYL G. SMITH, INTERVENOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case arises from a notice of determination in which the Commissioner denied innocent-spouse relief to petitioner for tax year 2014. Respondent and intervenor opposed relief. But there were two developments that took this case out of the mine run. The first is intervenor's bankruptcy, which includes a large property in Oklahoma against which the IRS has a lien to pay the contested tax debt. The second is that a state court has allocated the unpaid 2014 tax debt to intervenor.
A check had been issued to the I.R.S. through Mr. Smith's bankruptcy and once that payment was applied to petitioner and intervenor's joint account, the case would be moot, however the parties recently reported that the IRS had assessed additional interest and penalty that now need to be abated. This will cause one last delay in mooting the case, and it is
ORDERED that on or before October 5, 2023 the parties move to dismiss this case as moot or file a joint status report.