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TAX TRENDS

The Tax Court found two problems the power to do what DelPonte con- decide the underlying issues. It seems
with this argument. The first was that tended it should. It observed that probable that, unless the OCC has a
her premise was faulty. According to the while the court under Sec. 6213(a) has very convincing argument as to why
court, requiring CCISO to have the op- exclusive jurisdiction to redetermine a DelPonte should be held liable for the
portunity to issue a final determination taxpayer’s deficiency for a tax year taxes caused by Goddard’s misdeeds, the
in cases where the requesting spouse when the taxpayer receives a valid Tax Court, in light of CCISO’s determi-
raises an innocent-spouse claim for deficiency notice and timely files a nation, will hold that she is entitled to
the first time in a petition for redetermi- petition for redetermination, under innocent-spouse relief.
nation of a deficiency would not guar- Sec. 7803(b)(2)(D), the Chief Counsel DelPonte, 158 T.C. No. 7 (2022) ■
antee that all spouses be treated equally, has the authority to litigate cases for
regardless of when they request relief. the IRS before the Tax Court. The court
Instead, it would merely make held it could not undo this statutoWry Contributors
taxpayers who requested innocent- scheme in the name of fairness.
James A. Beavers, CPA, CGMA, J.D.,
spouse relief in CDP hearings the
ones treated differently, rather than Reflections LL.M., is The Tax Adviser’s tax techni-
cal content manager. Paul Bonner
taxpayers who requested relief in a While DelPonte did not get the
is The Tax Adviser’s senior news
petition for redetermination of immediate relief she was looking for
writer. For more information
a deficiency. through her motion, it is entirely likely
about this column, contact
The second and more important she will still be found to be an innocent
thetaxadviser@aicpa.org.
problem the court found with this spouse. Although the court denied her
argument was that it did not have motion for entry of decision, it did not

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52 July 2022 The Tax Adviser