A divided Third Circuit yesterday followed the Seventh Circuit (Lantz v. Commissioner, No. 09-3345 (7th Cir. June 8, 2010)), and rejected the Tax Court (Manella v. Commissioner, 132 T.C. No. 10 (Apr. 13, 2009)), in upholding the requirement in Reg § 1.6015-5(b)(1) that claims for innocent spouse relief (Form 8857) be made within two years of the IRS’s commencement of collection action, even though the innocent spouse statute (§ 6015(f)) does not impose such a requirement. Mannella v. Commissioner, No. 10-1308 (3d Cir. Jan. 19, 2011). Judge Ambro wrote a spirited 10-page dissent, arguing that the majority gave undue deference to Reg § 1.6015-5(b)(1) under Chevron.