Monthly Archives: March 2012

PRECISE LANGUAGE IN TAX INDEMNIFICATION CLAUSE COULD AVERT LATER DISPUTES – SPOUSE FOUND IN COMTEMPT OF COURT FOR VIOLATING TYPICAL CLAUSE WITH GENERAL LANGUAGE

In Brooks Lee v. Lee, 212 Ohio 373, Ohio Court of Appeals, 10th Appellate District (2012), the former husband appealed the decision of the trial court finding him in contempt on several grounds.  The case involved cross motions for contempt … Continue reading

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IRS ANNOUNCES PENALTY RELIEF, NEW AUTOMATIC INSTALLMENT PAYMENT GUIDELINES AND STREAMLINED OFFER IN COMPROMISE PROCEDURES

The full text of IR 2012-31 is reproduced below:  WASHINGTON — The Internal Revenue Service today announced a major expansion of its “Fresh Start” initiative to help struggling taxpayers by taking steps to provide new penalty relief to the unemployed and making … Continue reading

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INNOCENT SPOUSE CASE OF THE MONTH – FEBRUARY, 2012: WHAT WAS THIS SPOUSE THINKING?

The Innocent Spouse case of the month is Ladehoff v Commissioner, T.C. Summary Opinion 2012-15 (February 27, 2012).  This case was heard under the Small tax case procedures, elected by the petitioner under Section 7463, and may not be cited … Continue reading

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