Paul L. Caron
Dean



Thursday, June 9, 2005

8th Circuit Clarifies Order Inviting Amicus Briefs on Tax Court's Jurisdiction in Innocent Spouse Case

ChodorowAdam Chodorow (Arizona State) provides an update of our post last Friday on the Eighth Circuit's order in Bartman v. Commissioner (No. 04-2771) inviting "members of the academic community or organizations" to file amicus briefs in the case on appeal from the Tax Court (Bartman v. Commissioner, T.C. Memo. 2004-93 (April 6, 2004)):

The 8th Circuit is currently seeking amicus briefs on the issue of whether the Tax Court has jurisdiction under § 6015(e) to review IRS determinations regarding equitable innocent spouse relief under § 6015(f). The 8th Circuit on Tuesday issued a clarification to its previous order:

The issue on which the court is requesting supplemental briefing is the jurisdictional claim raised as point I in the government’s responsive brief. That is, the Commissioner’s claim that the tax court did not have jurisdiction under § 6015(e) to review the denial of Bartman’s refund under § 6015(f) because jurisdiction of the tax court is predicated upon the determination of a deficiency and the election of innocent spouse treatment under § 6015(b) or (c).

The 8th Circuit extended the deadline for filing amicus briefs until July 11, 2005. Counsel for petitioner is Jack Shiffman of Phoenix, who is handling this on a pro bono basis. If you don't have time to write a brief but still have thoughts you want to share, feel free to contact him at (602) 996-7971.

https://taxprof.typepad.com/taxprof_blog/2005/06/8th_circuit_cla.html

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The invitation now involves:the Commissioner’s claim that the tax court did not have jurisdiction under § 6015(e) to review the denial of Bartman’s refund under § 6015(f) because jurisdiction of the tax court is predicated upon the determination ... [Read More]

Tracked on Jun 9, 2005 11:52:07 AM