Gina Brasher Langley v. Internal Revenue Service

[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
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No. 15-10791
Non-Argument Calendar
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Agency No. 27396-12
GINA BRASHER LANGLEY,
Petitioner-Appellant,
versus
INTERNAL REVENUE SERVICE,
Respondent-Appellee.
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Petition for Review of a Decision of the
U.S.Tax Court
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(August 12, 2015)
Before ED CARNES, Chief Judge, MARCUS, and WILLIAM PRYOR, Circuit
Judges.
PER CURIAM:
Case: 15-10791 Date Filed: 08/12/2015 Page: 1 of 2

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Gina Brasher Langley filed a request with the Commissioner of Internal
Revenue for innocent spouse relief under I.R.C. § 6015(f). The Commissioner
denied her request. Langley filed a petition with the Tax Court for review of the
Commissioner’s decision. The Tax Court dismissed her petition. This is her
appeal of that dismissal. We review the Tax Court’s legal conclusions de novo and
its factfindings for clear error. See Ocmulgee Fields, Inc. v. Comm’r, 613 F.3d
1360, 1364 (11th Cir. 2010).
On June 23, 2011, the Commissioner mailed Langley a final determination
letter that denied her request for innocent spouse relief. She had 90 days from the
day the letter was mailed to file a petition in the Tax Court for review of the
Commissioner’s decision. I.R.C. § 6015(e)(1). She did not file a petition for
review until November 9, 2012, over 500 days after the Commissioner mailed the
final determination letter. Her petition for review was untimely. The Tax Court
did not err in dismissing it.
AFFIRMED.
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