Category Archives: JOINT RETURNS

WHEN NOT TO REQUEST INNOCENT SPOUSE TREATMENT

Posted on October 1, 2014 by taxpenaltylawyer

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 →

Posted in DIVORCE, INNOCENT SPOUSE, JOINT RETURNS, TAX | Tagged , , , , , | 1 Comment

ON FBAR WILLUL NON-FILING AND WILLFUL BLINDNESS – THE RUMSFELD DISCLAIMER

Posted on April 23, 2014 by taxpenaltylawyer

In United States v. Williams, (2012), the Fourth Circuit Court of Appeals reversed the District Court’s holding that Williams’ failure to file an FBAR that was due June 30, 2001 was a non-willful failure to file because the government already … Continue reading →

Posted in 2012 OVDP, FBARS, JOINT RETURNS, NEW OVDP, OFFSHORE BANK ACCOUNTS, POLICY, RETURNS, TAX | Tagged , , , , , , , , | Leave a comment

AWARD FOR DUMBEST DIVORCING COUPLE

Posted on December 17, 2013 by taxpenaltylawyer

 I have seen divorcing spouses do really dumb things but this couple takes the cake and wins the award for Dumbest Divorcing Couple of the Year. The case Shai v. Shai was tried in Palm Beach County Florida before Acting … Continue reading →

Posted in DIVORCE, FBARS, JOINT RETURNS, MARRIED PERSONS, RETURNS, TAX, TAX CRIMES | Tagged , , , , , , , , | Leave a comment

MORE ON RETURNS OF SAME-SEX COUPLES

Posted on September 11, 2013 by taxpenaltylawyer

It is noteworthy that the IRS announced new rules for same-sex couples  (Rev. Rul. 2013-17) discussed in my post of 9/3/2013 (IRS Issues Rules for Same-Sex Couples) applies to original or amended tax returns filed on or after September 16, 2013.  This means … Continue reading →

Posted in AMENDED RETURNS, COMPLIANCE, DELINQUENT RETURN, JOINT RETURNS, RETURNS, TAX | Tagged , , , , , , | Leave a 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

IMPACT OF THE SUPREME COURT’S DECISION IN U.S. V WINDSOR: LEGALLY MARRIED SAME- SEX COUPLES NOW WILL LIVE IN THE SAME TAX WORLD AS DO OTHER MARRIED COUPLES

Posted on July 5, 2013 by taxpenaltylawyer

The Defense of Marriage Act (DOMA), as enacted, had two-prongs, namely: Section 2 of the Act provided and still provides that no state need recognize same-sex marriages legally consecrated under the laws of another state. Section 3 of the Act … Continue reading →

Posted in AMENDED RETURNS, EMPLOYMENT TAXES, INNOCENT SPOUSE, JOINT RETURNS, MARRIED PERSONS, TAX | Tagged , , , , , , , , | 4 Comments

TO FILE OR NOT TO FILE JOINTLY: AN ANNUAL DILEMMA

Posted on March 11, 2013 by taxpenaltylawyer

It is tax time again and most married couples will file jointly without considering the consequences or considering only the dollar tax-savings (marriage bonus) from rate splitting for single-earner couples. Couples with two wage earners more likely face a marriage … Continue reading →

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

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

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

Posted on November 5, 2012 by taxpenaltylawyer

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 →

Posted in DIVORCE, INNOCENT SPOUSE, JOINT RETURNS, TAX | Tagged , , | 16 Comments

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

Posted on September 14, 2012 by taxpenaltylawyer

 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 →

Posted in DIVORCE, INNOCENT SPOUSE, JOINT RETURNS | Tagged , , , , | Leave a comment