United States Tax Court Decision for the Week – You be the Judge

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 Tax Court held that an individual is entitled to relief from joint and several liability on a joint tax return, finding that the claim was not barred by res judicata and that the Appeals Office erred in not granting the request for relief.

Melanie E. Marmion, for petitioner.

John D. Davis, for respondent.

T.C. Memo 2013-178