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Soubari v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 11908-20L (U.S.T.C. Mar. 15, 2023)

Opinion

11908-20L

03-15-2023

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 recently reported that the IRS Centralized Innocent Spouse Operations Unit (CCISO) denied the claim, but did not consider Mr. Soubari's main contention -- the issue of whether the putative joint return was filed without his consent. Respondent's counsel notified CCISO of this issue and asks for some time for this additional, and necessary, review. The case can stay on a status-report track for now, and it is

ORDERED that on or before April 24, 2023 respondent issue a supplemental notice of determination or file a status report to describe the IRS's progress.


Summaries of

Soubari v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 11908-20L (U.S.T.C. Mar. 15, 2023)
Case details for

Soubari v. Comm'r of Internal Revenue

Case Details

Full title:ELMAHDI SOUBARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 15, 2023

Citations

No. 11908-20L (U.S.T.C. Mar. 15, 2023)