John Maier, III v. Commissioner of Internal Revenue

John M. WALKER, Jr., Chief Judge:

Petitioner-appellant John Maier, III (“appellant”) appeals the dismissal of his petition for want of jurisdiction by the United States Tax Court (Howard A. Dawson, Jr., Judge). Appellant argues that the Tax Court improperly refused to hear his petition for review of the determination of the Internal Revenue Service (“IRS”) that his former spouse was innocent of joint and several tax liability under 26 U.S.C. § 6015(f) for their joint filings in various years before their divorce. Appellant contends that because their New York divorce decree required that he…