Professor Carlton Smith (Cardozo) and Professor Keith Fogg (Villanova) published a letter to the editor in today's Tax Notes. They write:
We were saddened to hear that acting Commissioner Steven Miller will no longer be at the IRS. Regardless of whether he acted appropriately in the matter of exempt organization application reviews, we wanted to praise him for his fine work in the innocent spouse area and his willingness to reach out to the community of practitioners respresenting low income tax papers. The public is likely unaware of that fine work.
Read the full letter at Tax Notes (available via Lexis; no free link available - sorry).
Last year, former acting Commissioner Miller met with directors of low income taxpayer clinics to receive their comments on a draft revenue procedure to guide IRS staff in determining equitable relief claims under the applicable innocent spouse statutes. Professors Smith and Fogg said that, "We really felt that [Steven Miller] was an ally to the innocent spouse cause and that the cared about the individuals caught up in the circumstanstances that cry for relief."