SUTHERLAND v. COMMISSIONER

Docket No. 3634-18.

155 T.C. 95 (2020)

155 T.C. No. 6

DONNA M. SUTHERLAND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 8, 2020.


Attorney(s) appearing for the Case

David M. Klemm, Craig E. Reeder, and James H. Everett, for petitioner.

Carlton W. King and Nina P. Ching, for respondent.


OPINION

This stand-alone innocent spouse case is currently before the Court on petitioner's motion to remand. The Internal Revenue Service (IRS or respondent) opposes the motion, citing our holding in Friday v. Commissioner, 124 T.C. 220, 222 (2005), that we may not remand stand-alone...

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