Category Archives: EQUITABLE RELIEF

PRO SE TAXPAYERS OFTEN DON’T SEE THE BUS THAT HITS THEM: SELF-REPRESENTATION CAN BE DANGEROUS

Posted on October 6, 2014 by taxpenaltylawyer

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 →

Posted in 214 OVDP, DIVORCE, EQUITABLE RELIEF, INNOCENT SPOUSE, NEW OVDP, TAX | Tagged , , , , | 1 Comment

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

Posted on August 22, 2013 by taxpenaltylawyer

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 →

Posted in DIVORCE, EQUITABLE RELIEF, INNOCENT SPOUSE, JOINT RETURNS, TAX | Tagged , , , , , | 2 Comments

TAX PAYMENTS FOLLOWING INNOCENT SPOUSE RELIEF

Posted on February 18, 2013 by taxpenaltylawyer

What is commonly referred to as “innocent spouse relief” is actually three distinct types of possible statutory relief from the usual “joint and several liability” of a spouse who elects to file a joint return with his or her mate … Continue reading →

Posted in COMPLIANCE, DIVORCE, EQUITABLE RELIEF, INNOCENT SPOUSE, JOINT RETURNS, TAX | Tagged , , , , , , | Leave a comment

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 – 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

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

INNOCENT SPOUSE CASE OF THE MONTH – U.S. v. MARY ELIZABETH MILES, ET AL. (NO. CV 10-2398 CW., US. District Court, N.D. California, March 30, 2012)

Posted on May 6, 2012 by taxpenaltylawyer

This is another lower court case not particularly significant as precedent but having some interesting aspects and leaning value. The District Court granted theU.S.’s Motion for Summary Judgment in its suit to obtain a judgment against defendant Mary Miles’ in … Continue reading →

Posted in DIVORCE, DURESS, EQUITABLE RELIEF, INNOCENT SPOUSE, STATUTE OF LIMITATIONS, SUITS TO COLLECT TAX, TAX, Uncategorized | Tagged , , , , , | Leave a comment