Opinion
11908-20L
04-28-2023
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 a technical unit of CCISO reviewed the joint returns and determined that the joint returns are invalid -- meaning it seems Mr. Soubari has finally won. It will take some time to adjust Mr. Soubari's accounts, and make sure any other issues are resolved. It is therefore
ORDERED that on or before June 12, 2023 respondent issue a supplemental notice of determination or file a status report to describe the IRS's progress.