Opinion ID: 183047
Heading Depth: 1
Heading Rank: 1

Heading: introduction

Text: This matter comes on before the Court on the Commissioner of Internal Revenue=s appeal from a decision of the United States Tax Court entered on November 5, 2009, in accordance with a Tax Court opinion dated April 13, 2009, and a stipulation of the parties dated October 28, 2009, that together provided that Appellee Denise Mannella did not owe any income taxes, interest, or penalties for the taxable years 1996 through 2000. In its opinion leading to its decision, the Tax Court invalidated a Treasury Department regulation, 26 3 C.F.R. ' 1.6015-5(b)(1), that sets a two-year deadline to file a claim for equitable Ainnocent spouse@ relief under 26 U.S.C. ' 6015(f) from liability resulting from a jointly filed federal income tax return. We now hold that the regulation is neither contrary to nor an impermissible implementation of section 6015, and, therefore, inasmuch as Denise filed her claim for innocent spouse relief beyond the regulation=s two-year deadline for seeking such relief, we will reverse the decision of the Tax Court. See Chevron U.S.A., Inc. v. Natural Res. Def. Council, Inc., 467 U.S. 837, 104 S.Ct. 2778 (1984). We, however, will remand the case to that Court to consider an equitable tolling contention that Denise advances on this appeal with respect to the running of the two-year period.1