Tag Archives: DIVORCE TAX

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

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

FORMER HUSBAND COULD NOT ESCAPE OBLIGATION TO PAY FEDERAL INCOME TAX DEBT UNDER A STATE COURT FINAL JUDGMENT BECAUSE FORMER SPOUSE SUBSEQUENTLY WAS DENIED INNOCENT SPOUSE RELIEF BY IRS

Posted on September 3, 2012 by taxpenaltylawyer

In Settonni v. Settonni, the Ohio Court of Appeals for the Eighth District, Cayahogo County (Case No. 97784, Released July 5, 2012), upheld a lower court ruling that denied, without an evidentiary hearing, the former husband’s timely filed motion to set … Continue reading →

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

INNOCENT SPOUSE CASE OF THE MONTH – JULY 2012 YOSINSKY V COMMISSIONER, T.C. MEMO 2012-195 (JULY 12, 2012)

Posted on July 31, 2012 by taxpenaltylawyer

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

DOCTRINE OF RES JUDICATA BARRED RE-LITIGATING INNOCENT SPOUSE CLAIM FOLLOWING IRS CHANGE IN POLICY REGARDING 2 YEAR LIMITATION PERIOD FOR BRINGING EQUITABLE RELIEF CLAIM UNDER IRC SEC. 6015(f)

Posted on July 19, 2012 by taxpenaltylawyer

In Haag v. Shulman, (Case 11-1979, July 2, 2012), the First Circuit Court of Appeals upheld the Tax Court’s decision that Kathleen Haag (Haag) was not entitled to renew her innocent spouse claim for relief from joint and several liability … Continue reading →

Posted in EQUITABLE RELIEF, INNOCENT SPOUSE, TAX, Uncategorized | 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

Posted on June 22, 2012 by taxpenaltylawyer

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

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

INNOCENT SPOUSE CASE OF THE MONTH – FEBRUARY, 2012: WHAT WAS THIS SPOUSE THINKING?

Posted on March 3, 2012 by taxpenaltylawyer

The Innocent Spouse case of the month is Ladehoff v Commissioner, T.C. Summary Opinion 2012-15 (February 27, 2012).  This case was heard under the Small tax case procedures, elected by the petitioner under Section 7463, and may not be cited … Continue reading →

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DIVORCE CASE INVOLVING TAX ISSUES: MEDIATION VERSUS TRIAL

Posted on February 6, 2012 by taxpenaltylawyer

In no small sense every divorce matter is also a tax matter.  Without considering tax consequences, a divorce lawyer cannot tell the client what value he or she will be receiving from the divorce settlement or judicial determination.  Routinely, divorce … Continue reading →

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NO MAGIC WORDS REQUIRED BY TAX COURT FOR ALIMONY TO BE NON-TAXABLE / NON-DEDUCTIBLE

Posted on November 22, 2011 by taxpenaltylawyer

In Andrew Dean Shelton v. Commissioner, T.C. memo 2011-266, the Tax Court considered whether a $25,000 cash payment made pursuant to a marital settlement agreement (MSA) was alimony deductible by the petitioner.  The petitioner was divorced from his former spouse … Continue reading →

Posted in ALIMONY, TAX, Uncategorized | Tagged | Leave a comment