Category Archives: JOINT RETURNS

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

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

Posted in INNOCENT SPOUSE, IRS COLLECTIONS, JOINT RETURNS, TAX | Tagged , , , , , , | 2 Comments