Tag Archives: INNOCENT SPOUSE

WHEN IS A JOINT RETURN DEEMED TO HAVE BEEN FILED?

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

Posted in DIVORCE, DIVORCE TAX | Tagged , , , | Leave a comment

WHEN NOT TO REQUEST INNOCENT SPOUSE TREATMENT

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

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

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)

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

Posted in INNOCENT SPOUSE, TAX | Tagged , , | Leave a comment

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)

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)

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