“Tax Court Again Invalidates Two-Year Limitations Regulations For Requesting Equitable Innocent Spouse Relief” by Frank C. Carnahan
The Tax Court in Pullins, 136 TC No. 20, reiterated that Congress did not impose a two year limitations period when it enacted Code Sec. 6015(f ) and the IRS should not have imposed one by regulation.
The Supreme Court in Mayo Foundation (2011-1 USTC ¶50,143) held that the appropriate standard of deference to review challenged regulations is the standard in Chevron USA (467 U.S. 837, 1984). Under Chevron, regulations are generally entitled to significant deference. The Tax Court in Pullins found that when it decided Lantz, it had used the Chevron standard, and concluded there was no need to reconsider Lantz in light of Mayo.
A number of Lantz-type Code Sec. 6015(f ) cases are scheduled for argument in the circuit courts of appeal: Coulter (Docket No. 10-680) in the Second Circuit on June 14; Jones (Docket No. 10-1985) in the Fourth Circuit on May 12; other cases pending include Buckner (Docket No. 10-2056) and Hall (DocketNo. 10-2628) in the Sixth Circuit, and Payne (Docket No. 10- 72855) in the Ninth Circuit.