Thursday, June 9, 2005
Adam 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.