Opinion
11908-20L
01-16-2024
ELMAHDI SOUBARI, 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. Although it concerns tax collection, Mr. Soubari wanted the IRS to consider whether he even owes the tax it says he does. What makes it complicated is that his argument is that the IRS didn't properly file his married-filing-separately return, but instead a joint return that his wife signed his name to. This might, to use the tax-law terms, not be a "challenge to his liability" but rather a flaw in the assessment of the tax.
Respondent had previously reported that IRS Appeals reviewed the adjustments to confirm that Mr. Soubari's accounts were accurately adjusted and determined there was an error. Respondent recently reported that IRS Appeals is having difficulty fixing the mistake, and now says the resulting small balance that Mr. Soubari would owe has become a sticking point.
It is therefore
ORDERED that on or before February 27, 2024 the parties submit settlement documents, or respondent file a status report to describe the IRS's progress or a supplemental notice of determination.