Minihan v. Comm'r
United States Tax Court
P petitioned for review of R's denial of innocent spouse relief under I.R.C. sec. 6015(f), and R created a separate account for each spouse in order to pursue collection from I (P's former husband) while collection against P was suspended pursuant to I.R.C. sec. 6015(e)(1)(B). While P's petition was pending, R collected the entire tax liability at issue by levying on a bank account owned jointly by P and I. As a result, P now seeks a refund pursuant to I.R.C. sec.…
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P petitioned for review of R's denial of innocent spouse relief under I.R.C. sec. 6015(f), and R created a separate account for each spouse in order to pursue collection from I (P's former husband) while collection against P was suspended pursuant to I.R.C. sec. 6015(e)(1)(B). While P's petition was pending, R collected the entire tax liability at issue by levying on a bank account owned jointly by P and I. As a result, P now seeks a refund pursuant to I.R.C. sec. 6015(g)(1), in the amount of 50% of the funds levied from the joint account. R contends that P is not entitled to a refund of…
1Opinion of the Court
Gustafson, Judge:
This case arises from petitioner Ann Minihan’s timely request under section 6015(f)1 for “innocent spouse” relief from joint liability for tax years 2001, 2002, 2003, 2004, 2005, and 2006. The Internal Revenue Service (irs) denied Ms. Minihan’s request for relief becausé (it concluded) she had not shown that it would be inequitable to hold her responsible for the tax liability. On November 9, 2009, Ms. Minihan filed with this Court a timely petition appealing the IRS’s denial of innocent spouse relief and asking this Court to determine the appropriate relief available to her…
2Cases cited28 opinions
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- United States v. DalmSupreme Court of the United States · 1990
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Bakwin v. MardirosianMassachusetts Supreme Judicial Court · 2014
- Mark Weiderman & Jennifer Weiderman v. CommissionerUnited States Tax Court · 2020
- Minihan v. Comm'rUnited States Tax Court · 2012
- Minihan v. Comm'rUnited States Tax Court · 2012
- Szanto v. United StatesDistrict Court, D. Oregon · 2022