Tag Archives: ESQUIRE

INNOCENT SPOUSE CASE OF THE MONTH: WHAT WAS IRS THINKING?

The Innocent Spouse case of the month is Wickman  v. Commissioner, T.C. Summary Opinion 2012-8 (January 25, 2012).  This case was heard under the Small tax case procedures, elected by the petitioner under Section 7463, and may not be cited as … Continue reading

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