Category Archives: INNOCENT SPOUSE

E-FILED JOINT RETURN: TAX COURT FINDS INTENT TO FILE JOINTLY

When tax returns were filed on paper and physically signed, most taxpayers thought that they had to actually sign the return to be found to have elected to file a joint return.  The issue would arise when a paper return … Continue reading

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IRS PR0POSED NEW RULES FOR DETERMINING IF SPOUSE QUALIFIES FOR EQUITABLE RELIEF UNDER IRC SECTION 6015(f)

INNOCENT SPOUSE MUCH LITIGATED One of the most litigated issues in Tax Court is an appeal from an IRS final determination that a spouse is not eligible for so-called “innocent spouse relief.”  “Innocent Spouse” is a phrase commonly used to refer … Continue reading

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JOINT OWNERSHIP A BUSINESS DOES NOT PER SE PRECLUDE INNOCENT SPOUSE RELIEF

 The case of Sari F. Deihl v Commissioner, T.C. Memo. 2012-176 (June 21, 2012) was factually and procedurally complex.  This post deals only with one of the issues decided by the Tax Court: whether the income tax audit adjustments flowing … Continue reading

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FORMER HUSBAND COULD NOT ESCAPE OBLIGATION TO PAY FEDERAL INCOME TAX DEBT UNDER A STATE COURT FINAL JUDGMENT BECAUSE FORMER SPOUSE SUBSEQUENTLY WAS DENIED INNOCENT SPOUSE RELIEF BY IRS

In Settonni v. Settonni, the Ohio Court of Appeals for the Eighth District, Cayahogo County (Case No. 97784, Released July 5, 2012), upheld a lower court ruling that denied, without an evidentiary hearing, the former husband’s timely filed motion to set … Continue reading

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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)

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

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

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

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

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