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Category Archives: DIVORCE
THE HOUSE TAX REFORM BILL WOULD REPEAL THE ALIMONY DEDUCTION
The House of Representatives has revealed its Tax Reform Plan encapsulated in The Tax Cuts and Jobs Act (HR 1) The House Committee on Ways and Means Section by Section Summary describes the provision on Alimony as follows: Sec. 1309. … Continue reading
WHEN IS A JOINT RETURN DEEMED TO HAVE BEEN FILED?
The Tax Court decision in Victor A. Edwards v. Commissioner, TC Summary Opinion 2017-52 contains an instructive discussion of the rules applicable to determining whether a valid joint return has been filed. Bear in mind that this is a summary opinion … Continue reading
PRO SE TAXPAYERS OFTEN DON’T SEE THE BUS THAT HITS THEM: SELF-REPRESENTATION CAN BE DANGEROUS
I receive many calls from taxpayers considering how to bring their unreported offshore accounts into compliance. Sometimes and often with respect to expatriates, these individuals will have prepared their own returns and even attempted to represent themselves through some of … Continue reading
WHEN NOT TO REQUEST INNOCENT SPOUSE TREATMENT
The case of Kimberly A. Sorentino v Commissioner (Summary Opinion 2014-99, September 24, 2014) illustrates what can happen when a taxpayer doesn’t get the relief she needs because she’d asked for the wrong relief. Although the Court’s Summary Opinion may … Continue reading
FINANCIAL INFORMATION OF OTHER SPOUSE SUBMITTED WITH JOINT OFFER IN COMPROMISE CANNOT BE OBTAINED FROM IRS
Suppose a couple who are separated and living apart have submitted a joint Offer in Compromise on an income tax liability owed on a previously filed joint return year. Now, they are in the process of getting a divorce. The … Continue reading
UNFAIRNESS TO FORMER SPOUSE IN PAYING TAX LIABILITY OF FORMER HUSBAND IS NOT A FACTOR IN INNOCENT SPOUSE EQUITABLE RELIEF WHEN JOINT RETURN WAS FILED
O’Neil v. Commissioner T.C. Memo 2012-339 is a good innocent spouse case to read. Without going into all of the dreary details, the bottom line is that the parties were married and then divorced. While they were estranged and still separated, … Continue reading
LUMP SUM ALIMONY ARREARAGES SATISFIED USING A QDRO
The following question was recently posted on the American Bar Association Tax Law and Practice Discussion Board: A taxpayer who we shall describe as the Former Husband (FH) agrees to settle alimony arrearages owed to his Former Wife (FW) by … Continue reading
Posted in DIVORCE, QDRO, TAX, Uncategorized
Tagged # INDIVISIBLE, ALIMONY ARREARAGES, ALIMONY DEDUCTION, QDRO, ROBERT S STIENBERG
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ALIMONY OR NOT? THAT IS THE QUESTION
A state family court or divorcing spouses by settlement can provide that payments, otherwise qualifying for the alimony deduction, shall nonetheless be non-deductible and not includible in the income of the recipient spouse; but, conversely neither the state court by … Continue reading
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