Rogers v. Commissioner of Internal Revenue

Federal 7th Circuit Court
Civil Court
Income Tax
Citation
Case Number: 
No. 17-3358
Decision Date: 
November 19, 2018
Federal District: 
U.S. Tax Court
Holding: 
Affirmed

Tax Court did not err in denying plaintiff-taxpayer’s petition for innocent spouse relief under 26 USC section 6015(b) and (f) that plaintiff had filed three years after Tax Court ordered attorney-plaintiff and her attorney-husband in 2012 to pay income tax deficiency of $207,942 and related penalties of $77,868. Neither plaintiff nor her husband raised innocent spouse claim during original proceeding in which plaintiff and her husband challenged IRS notice of tax deficiency and issuance of underreporting penalties, and plaintiff otherwise attended entire trial with her husband, who represented both himself and plaintiff, and sat at table reserved for taxpayer petitioners. As such, IRS could properly invoke “meaningful participation” bar contained in section 6015(g)(2) to preclude plaintiff from obtaining innocent spouse relief. Fact that IRS had failed to abide by provision in IRS manual that directed it to notify plaintiff prior to her 2012 trial of her right to request innocent spouse relief did not require different result. Moreover, plaintiff’s status as attorney who had taken multiple courses in taxation precluded her from obtaining innocent spouse status based on her education and experience.