Tag Archives: JOINT RETURN

WHEN IS A JOINT RETURN DEEMED TO HAVE BEEN FILED?

Posted on October 30, 2017 by taxpenaltylawyer

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

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

DIVORCED OR SEPARATED SPOUSES RARELY TAKE ADVANTAGE OF ABILITY TO LEARN OF IRS COLLECTION EFFORTS AGAINST OTHER SPOUSE

Posted on July 26, 2012 by taxpenaltylawyer

The Treasury Inspector General for Tax Administration (TIGFTA) reported on July 19, 2012 on its Review of Disclosure of Collection Activity with Respect to Joint Returns.  Surprisingly, an IRS study concluded that there is a low volume of requests under … Continue reading →

Posted in INNOCENT SPOUSE, IRS COLLECTIONS, JOINT RETURNS, TAX | Tagged , , , , , , | 2 Comments