Opinion
5631-21S
03-18-2022
Kari Sword-Thompson, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the May 23, 2022, Denver, Colorado, Trial Session of the Court. On February 23, 2021, petitioner filed a petition for review of the Internal Revenue Service's final determination as to petitioner's Form 8857, Request for Innocent Spouse Relief.
On July 1, 2019, the Taxpayer First Act was signed into law as Public Law No. 116-25. Section 1203 of that Act amended I.R.C. section 6015, Relief from Joint and Several Liability on Joint Return. As is relevant, the Act adds section 6015(e)(7) which provides as follows:
(7) STANDARD AND SCOPE OF REVIEW.-Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon-A. the administrative record established at the time of the determination, and
B. any additional newly discovered or previously unavailable evidence. Taxpayer First Act (TFA), Pub. L. No. 116-25, sec. 1203(a)(1), 133 Stat at 988 (2019).
Such section applies to "petitions or requests filed or pending on or after the date of the enactment of this Act." TFA sec. 1203(b), 133 Stat. at 988.
The Court directs the parties to file reports: (1) identifying the administrative record established at the time of the determination, (2) informing the Court of any additional newly discovered or previously unavailable evidence the parties plan to submit, and (3) describing any disputes to the completeness of the administrative record or evidentiary problems the parties anticipate.
Upon due consideration, it is
ORDERED that, on or before April 25, 2022, the parties shall file written reports with the Court as more fully described in this Order.
Petitioner is reminded of the free legal help available through the following clinics:
University of Denver
Low Income Taxpayer Clinic
2255 E. Evans Avenue, #390
Denver, CO 80208
(303) 871-6331
Colorado Legal Services
Low Income Taxpayer Clinic
1905 Sherman Street, #400
Denver, CO 80203
(303) 837-1321
Denver Asset Building Coalition
Low Income Taxpayer Clinic
2475 W. 26th Avenue
Denver, CO 80211