In Rubel v. C.I.R., 119 AFTR 2d ¶2017-742 (3d Cir. 2017), the Third Circuit affirmed the Tax Court, which ruled that I.R.C. §6015(e)(1)(A) precluded relief. Section 6015(e)(1)(A) provides the deadline for filing Tax Court petitions seeking innocent spouse relief, which deprives the Tax Court of jurisdiction over the case. The Third Circuit, following the Tax Court, thereby dismissed the case for lack of jurisdiction. On its face, the ruling is not surprising, but the background tells a horrific story. The underlying facts in Rubel are that the IRS had sent a letter to Rubel telling her an erroneous deadline date for the filing of the petition and she filed her petition by the date in the IRS’s letter!

By way of background, when a couple files a joint tax return as married filing jointly, pursuant to I.R.C. §6013(d), each spouse is jointly and severally liable for the whole tax due. Exceptions to joint and several liability are made if the spouse can qualify for innocent spouse relief (§6015(b)), separation of liability (§6015(c)), or equitable relief (§6015(f)). If a spouse can qualify under any of these sections, she is accorded relief from joint and several liability. But to seek relief through the Tax Court, relief must be timely requested. Pursuant to 6015(e)(1)(A) a spouse requesting such relief “may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the appropriate relief available to the individual under this section if such petition is filed” within 90 days after the Service mails notice of its final determination.

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