Category Archives: SUITS TO COLLECT TAX

DIVORCE DECREE TRUMPS FEDERAL TAX LIEN ARISING AFTER ENTRY OF DIVORCE JUDGMENT.

Posted on September 15, 2014 by taxpenaltylawyer

A New Hampshire U.S. District Court decision U.S. v. Baker 13-cv-213-PB2014 DNH 176, August 22, 2014) highlights some important lessons about the priorities of a divorce decree against a federal tax lien on one of the spouses. The facts of … Continue reading →

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INNOCENT SPOUSE CASE OF THE MONTH – U.S. V. CHARLES LEBEAU; VITORIA LEBEAU, ET. AL., (CASE NO. CV817 BTM(NLS), USDC, S.D. CA, MARCH 12, 2012)

Posted on June 16, 2012 by taxpenaltylawyer

 This is another lower court case not precedential, but having some interesting aspects and leaning value.  The District Court granted the U.S.’s Motion for Partial Summary Judgment in its suit to obtain a judgment against the named defendants and Charles … Continue reading →

Posted in DIVORCE, INNOCENT SPOUSE, STATUTE OF LIMITATIONS, SUITS TO COLLECT TAX, TAX | Tagged , , | Leave a comment

INNOCENT SPOUSE CASE OF THE MONTH – U.S. v. MARY ELIZABETH MILES, ET AL. (NO. CV 10-2398 CW., US. District Court, N.D. California, March 30, 2012)

Posted on May 6, 2012 by taxpenaltylawyer

This is another lower court case not particularly significant as precedent but having some interesting aspects and leaning value. The District Court granted theU.S.’s Motion for Summary Judgment in its suit to obtain a judgment against defendant Mary Miles’ in … Continue reading →

Posted in DIVORCE, DURESS, EQUITABLE RELIEF, INNOCENT SPOUSE, STATUTE OF LIMITATIONS, SUITS TO COLLECT TAX, TAX, Uncategorized | Tagged , , , , , | Leave a comment