A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.
The United States Tax Court, in a summary opinion, held that an individual who intervened in his former wife’s spousal relief case has standing to seek summary judgment. The court denied his motion for summary judgment, finding that a state court decision in their divorce proceedings didn’t collaterally estop the former wife from seeking relief.
Stephanie Lynn Christie, a.k.a. Stephanie Lynn Foran, pro se.
John Foran, a.k.a. Arthur J. Maurello, pro se.
John Schmittdiel and Melissa J. Hedtke, for respondent.