Tag Archives: JOINT RETURNS

MORE ON RETURNS OF SAME-SEX COUPLES

Posted on September 11, 2013 by steinbergtaxlaw

It is noteworthy that the IRS announced new rules for same-sex couples  (Rev. Rul. 2013-17) discussed in my post of 9/3/2013 (IRS Issues Rules for Same-Sex Couples) applies to original or amended tax returns filed on or after September 16, 2013.  This means … Continue reading →

Posted in AMENDED RETURNS, COMPLIANCE, DELINQUENT RETURN, JOINT RETURNS, RETURNS, TAX | Tagged , , , , , , | Leave a comment

TO FILE OR NOT TO FILE JOINTLY: AN ANNUAL DILEMMA

Posted on March 11, 2013 by steinbergtaxlaw

It is tax time again and most married couples will file jointly without considering the consequences or considering only the dollar tax-savings (marriage bonus) from rate splitting for single-earner couples. Couples with two wage earners more likely face a marriage … Continue reading →

Posted in COMPLIANCE, DIVORCE, INNOCENT SPOUSE, JOINT RETURNS | 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 steinbergtaxlaw

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

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. 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 steinbergtaxlaw

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 steinbergtaxlaw

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 →

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