Claim for equitable innocent spouse relief in an action for unpaid taxes
Mannella v. Comm'r of Internal Revenue, 10-1308, concerned a challenge to 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.
In reversing the judgment, the court remanded the case in concluding
that 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. 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.