Tag Archives: INNOCENT SPOUSE

WHEN IS A JOINT RETURN DEEMED TO HAVE BEEN FILED?

Posted on October 30, 2017 by steinbergtaxlaw

The Tax Court decision in Victor A. Edwards v. Commissioner, TC Summary Opinion 2017-52 contains an instructive discussion of the rules applicable to determining whether a valid joint return has been filed. Bear in mind that this is a summary opinion … Continue reading →

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WHEN NOT TO REQUEST INNOCENT SPOUSE TREATMENT

Posted on October 1, 2014 by steinbergtaxlaw

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

UNFAIRNESS TO FORMER SPOUSE IN PAYING TAX LIABILITY OF FORMER HUSBAND IS NOT A FACTOR IN INNOCENT SPOUSE EQUITABLE RELIEF WHEN JOINT RETURN WAS FILED

Posted on August 22, 2013 by steinbergtaxlaw

O’Neil v. Commissioner T.C. Memo 2012-339 is a good innocent spouse case to read.  Without going into all of the dreary details, the bottom line is that the parties were married and then divorced.  While they were estranged and still separated, … Continue reading →

Posted in DIVORCE, EQUITABLE RELIEF, INNOCENT SPOUSE, JOINT RETURNS, TAX | Tagged , , , , , | 2 Comments

TAX PAYMENTS FOLLOWING INNOCENT SPOUSE RELIEF

Posted on February 18, 2013 by steinbergtaxlaw

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

IRS PR0POSED NEW RULES FOR DETERMINING IF SPOUSE QUALIFIES FOR EQUITABLE RELIEF UNDER IRC SECTION 6015(f)

Posted on October 4, 2012 by steinbergtaxlaw

INNOCENT SPOUSE MUCH LITIGATED One of the most litigated issues in Tax Court is an appeal from an IRS final determination that a spouse is not eligible for so-called “innocent spouse relief.”  “Innocent Spouse” is a phrase commonly used to refer … 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)

Posted on August 18, 2012 by steinbergtaxlaw

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

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 steinbergtaxlaw

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 steinbergtaxlaw

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. CHARLES LEBEAU; VITORIA LEBEAU, ET. AL., (CASE NO. CV817 BTM(NLS), USDC, S.D. CA, MARCH 12, 2012)

Posted on June 16, 2012 by steinbergtaxlaw

 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