United States Third Circuit
Mannella v. Comm'r of Internal Revenue, 10-1308
The United States Tax Court's decision that petitioner did not owe any income taxes, interest, or penalties for the taxable years 1996 through 2000, in invalidating a Treasury Department regulation, 26 C.F.R. section 1.6015-5(b)(1), that sets two-year deadline to file a claim for equitable "innocent spouse" relief under 26 U.S.C. section 6015(f) from liability resulting from a jointly filed federal income tax return, is reversed and remanded as, the regulation is neither contrary to nor an impermissible implementation of section 6015, and thus, inasmuch as petitioner filed her claim for innocent spouse relief beyond the regulation's two-year deadline for seeking such relief, the decision of the Tax Court is reversed. However, the case is remanded for the Tax Court to consider an equitable tolling contention that petitioner advances on appeal with respect to the running of the two-year period.
Appellate Information
- Argued 11/17/2010
- Decided 01/19/2011
- Published 01/19/2011
Judges
Court
- United States Third Circuit
Counsel
- For Appellant:
- Derek P. Dissinger, John A. DiCicco