Category Archives: JOINT RETURNS

TAX PAYMENTS FOLLOWING INNOCENT SPOUSE RELIEF

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

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

 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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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