Tag Archives: SECTION 6015 (b)

JOINT OWNERSHIP A BUSINESS DOES NOT PER SE PRECLUDE INNOCENT SPOUSE RELIEF

 The case of Sari F. Deihl v Commissioner, T.C. Memo. 2012-176 (June 21, 2012) was factually and procedurally complex.  This post deals only with one of the issues decided by the Tax Court: whether the income tax audit adjustments flowing … Continue reading

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