Category Archives: TAX LITIGATION

INNOCENT SPOUSE CASE OF THE MONTH – AUGUST 2012 -CATHERINE MARIE NUMEZ f/k/a CATHERINE MARIE URIARTE, AND ROBERT URIARTE, INTERVENOR, V. COMM’R T.C. MEMO 2012-1212 (APRILS 25, 2012)

Posted on August 18, 2012 by taxpenaltylawyer

This decision once again illustrates the problems and procedural machinations that arise from a spouse’s right to intervene in Tax Court proceedings when the other spouse requests relief from joint and several liabilities under any of three escape hatches afforded … Continue reading →

Posted in DIVORCE, EQUITABLE RELIEF, INNOCENT SPOUSE, IRS COLLECTIONS, JOINT RETURNS, TAX, TAX LITIGATION, Uncategorized | Tagged , , , , , | Leave a comment

INNOCENT SPOUSE CASE OF THE MONTH: WHAT WAS IRS THINKING?

Posted on February 1, 2012 by taxpenaltylawyer

The Innocent Spouse case of the month is Wickman  v. Commissioner, T.C. Summary Opinion 2012-8 (January 25, 2012).  This case was heard under the Small tax case procedures, elected by the petitioner under Section 7463, and may not be cited as … Continue reading →

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MINISTER’S PARSONAGE ALLOWANCE CASE ILLUSTRATES IMPORTANCE OF STIPULATIONS IN TAX COURT

Posted on December 14, 2011 by taxpenaltylawyer

 In Droscoll v. Commissioner, 135 T.C. No. 27 (12/14/2011), the issue before the Tax Court was whether the Petitioner, an ordained minister, properly excluded from gross income the parsonage allowance paid to him by his church exempt from tax under … Continue reading →

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