Case: Tax Court Has Exclusive Jurisdiction to Grant Innocent Spouse Relief, Bankruptcy Court Doesn’t Have Subject Matter Jurisdiction (Bankr. W.D. Pa.) (IRC §6015)

Bankruptcy court doesn’t have subject matter jurisdiction to grant Debtor so-called “innocent spouse relief” under I.R.C. §6015(f) to reduce her federal income tax liability as the Tax Court has exclusive jurisdiction, a bankruptcy court held, granting the government’s motion to dismiss because 11 U.S.C. §505(a) doesn’t provide a jurisdictional hook to afford the Debtor the relief she requests. [In re Geary, No. 21-22099-GLT Chapter 13 Adv. Pro. No. 21-2119-GLT (Bankr. W.D. Pa. Apr. 19, 2023)]

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