Monthly Archives: July 2012

INNOCENT SPOUSE CASE OF THE MONTH – JULY 2012 YOSINSKY V COMMISSIONER, T.C. MEMO 2012-195 (JULY 12, 2012)

Posted on July 31, 2012 by taxpenaltylawyer

Yosinsky v. Commissioner illustrates a common misconception of married taxpayer’s about joint and several liability for the tax owed on a joint tax return.  Contrary to popular belief the IRS is not obligated to pursue one spouse or the other … Continue reading →

Posted in ALIMONY, DIVORCE, EQUITABLE RELIEF, INNOCENT SPOUSE, QDRO, RETURNS, TAX | Tagged , , , , , | Leave a comment

DIVORCED OR SEPARATED SPOUSES RARELY TAKE ADVANTAGE OF ABILITY TO LEARN OF IRS COLLECTION EFFORTS AGAINST OTHER SPOUSE

Posted on July 26, 2012 by taxpenaltylawyer

The Treasury Inspector General for Tax Administration (TIGFTA) reported on July 19, 2012 on its Review of Disclosure of Collection Activity with Respect to Joint Returns.  Surprisingly, an IRS study concluded that there is a low volume of requests under … Continue reading →

Posted in INNOCENT SPOUSE, IRS COLLECTIONS, JOINT RETURNS, TAX | Tagged , , , , , , | 2 Comments

DOCTRINE OF RES JUDICATA BARRED RE-LITIGATING INNOCENT SPOUSE CLAIM FOLLOWING IRS CHANGE IN POLICY REGARDING 2 YEAR LIMITATION PERIOD FOR BRINGING EQUITABLE RELIEF CLAIM UNDER IRC SEC. 6015(f)

Posted on July 19, 2012 by taxpenaltylawyer

In Haag v. Shulman, (Case 11-1979, July 2, 2012), the First Circuit Court of Appeals upheld the Tax Court’s decision that Kathleen Haag (Haag) was not entitled to renew her innocent spouse claim for relief from joint and several liability … Continue reading →

Posted in EQUITABLE RELIEF, INNOCENT SPOUSE, TAX, Uncategorized | Tagged , , , , , | Leave a comment

IS GIVING UP ONE’S U.S. CITIZENSHIP TO SAVE ON TAXES A SMART MOVE?

Posted on July 14, 2012 by taxpenaltylawyer

In 2011 1780 American citizens signed the sobering oath renouncing U.S.citizenship before a U.S.diplomatic representative abroad.  This number is up from 226 in 2088, 731 in 2009 and 1485 in 2010. Those who renounce hold dual passports and thus have … Continue reading →

Posted in TAX | Tagged , , , , | Leave a comment

THE IRS MAY BE WEB SNOOPING ON YOU

Posted on July 9, 2012 by taxpenaltylawyer

Electronic Frontier Foundation (EFF) (www.eff.org) is a donor-funded nonprofit organization that works to defend free speech, privacy, innovation, and consumer digital rights.  Recently, EFF obtained a 2009 IRS training course manual that offers insight into how IRS views various internet … Continue reading →

Posted in AUDITS, POLICY, TAX | Tagged , , , , | Leave a comment

IRS NEW ITIN APPLICATION REQUIREMENTS PRESENT DILEMMA: WHAT DOCUMENTS IS ONE WILLING TO RISK LOSING?

Posted on July 3, 2012 by taxpenaltylawyer

U.S.citizens and green card permanent residents can obtain a Social Security Number (SSN) for use in connection with filing tax returns and other identity related matters.  Non-resident aliens (NRAs) or resident aliens whose residency is based on the substantial presence … Continue reading →

Posted in COMPLIANCE, TAX | Tagged , , , , | 14 Comments