Friday, June 3, 2005
The Eighth Circuit has issued an order in Bartman v. Commissioner (No. 04-2771) inviting "members of the academic community or organizations" to file amicus briefs.
The case is on appeal from the Tax Court (Bartman v. Commissioner, T.C. Memo. 2004-93 (April 6, 2004). The TP timely filed her 1995 return jointly with her husband, but they did not pay the 12k tax due. The couple separated in 1997 and divorced in 1999. TP timely filed a separate return for 1997 claiming a 2k overpayment. In June 1998, the IRS credited the 1997 (single) overpayment to the 1995 (joint) liability. In February 2001, TP sought § 6015 innocent spouse relief. In March 2001, TP filed a refund claim for 1997. The IRS eventually granted § 6015 relief but denied a refund of the 1997 overpayment.
The Tax Court (Judge Foley) held that it had jurisdiction only over 1995, not 1997. The Tax Court treated TP's February 2001 request for § 6015 relief as a claim for a 1995 refund and concluded that it was not timely under § 6011 because it was filed (1) more than 3 years after the filing of the 1995 return, and (2) more than 2 years after the IRS credited the 1997 overpayment against the 1995 tax liability.
Motions for leave to file an amicus brief must be filed in the Eighth Circuit by July 1, 2005.