Category Archives: RETURNS

IRS FIRST TIME ABATE POLICY PROVIDES PENALTY RELIEF IN CERTAIN SITUATIONS

The IRS today clarified its policy with regard to abatement of certain penalties for first time offenders.  The policy was modified to clarify that relief applies only where the taxpayer is current with all tax filings and tax payments. See IRM … Continue reading

Posted in COMPLIANCE, DELINQUENT RETURN, EMPLOYMENT TAXES, IRS COLLECTIONS, POLICY, RETURNS, TAX, TRUST FUND PENALTY, UNFILED RETURNS | Tagged , , , , , , , | 6 Comments

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

NEBRASKA SUPREME COURT HOLDS IN BOCK V. DALBEY THAT STATE TRIAL COURT LACKS DISCRETION TO ORDER THE PARTIES TO FILE A JOINT FEDERAL INCOME TAX RETURN

On October 6, 2011 I discussed and criticized in two posts, the Nebraska Court of Appeals decision (Bock v. Dalbey, 19 Neb. App. 210, 809 N.W.2d 785 (2011)), upholding a trial court’s order requiring Mathew Bock and Jennifer Dalbey, divorced … Continue reading

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

THERE ARE NO MAGIC TRICKS FOR RESOLVING TAX DEBTS OF THE NON-FILER: CAUTION NOT SPEED SHOULD BE THE WATCH WORD.

Booker T. Washington said, “Nothing ever comes to one that is worth having, except as a result of hard work.”  There is no easy solution to resolving tax debts.  Anyone who claims to be able to eliminate tax debts quickly … Continue reading

Posted in DELINQUENT RETURN, INNOCENT SPOUSE, IRS COLLECTIONS, RETURNS, TAX, TAX CRIMES, UNFILED RETURNS | Tagged , , , , | Leave a comment

PRECISE LANGUAGE IN TAX INDEMNIFICATION CLAUSE COULD AVERT LATER DISPUTES – SPOUSE FOUND IN COMTEMPT OF COURT FOR VIOLATING TYPICAL CLAUSE WITH GENERAL LANGUAGE

In Brooks Lee v. Lee, 212 Ohio 373, Ohio Court of Appeals, 10th Appellate District (2012), the former husband appealed the decision of the trial court finding him in contempt on several grounds.  The case involved cross motions for contempt … Continue reading

Posted in DIVORCE, INNOCENT SPOUSE, RETURNS, TAX, TAX INDEMNIFICATION CLAUSE | Tagged , | Leave a comment

MORE ON STATE COURT ORDER THAT SPOUSE FILE A JOINT RETURN

Further regarding a Nebraska Appellate court decision in Bock v. Dalbey (see post of 10/5/11, “Can State Court Order Unwilling Spouse to File Joint Return”), upholding a lower court’s order that the wife join in filing joint returns with the husband, … Continue reading

Posted in COMPLIANCE, INNOCENT SPOUSE, RETURNS, TAX, Uncategorized | Leave a comment

CAN STATE COURT ORDER UNWILLING SPOUSE TO FILE JOINT RETURN?

The Nebraska Court of Appeals in Bock V. Dalbey (19 Neb. App. 210, filed September 27, 2077) upheld a lower court divorce decision ordering the wife to file joint federal income tax returns with her husband for the years 2008 … Continue reading

Posted in COMPLIANCE, INNOCENT SPOUSE, RETURNS, TAX, Uncategorized | Leave a comment