Tag Archives: TAX LIENS

DIVORCE DECREE TRUMPS FEDERAL TAX LIEN ARISING AFTER ENTRY OF DIVORCE JUDGMENT.

A New Hampshire U.S. District Court decision U.S. v. Baker 13-cv-213-PB2014 DNH 176, August 22, 2014) highlights some important lessons about the priorities of a divorce decree against a federal tax lien on one of the spouses. The facts of … Continue reading

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FILING BANKRUPTCY BEFORE SEEKING INNOCENT SPOUSE RELIEF ON IRS CLAIM ENDS IN DISMISSAL OF BANKRUPCY CASE AT REQUEST OF DEBTOR

Pearl Dwek filed for bankruptcy under Chapter 13.  Before the Court had confirmed her plan, she filed a motion to modify the stay to extend the period of her payment plan to allow her to proceed in U.S. Tax Court … Continue reading

Posted in INNOCENT SPOUSE, IRS COLLECTIONS, STATUTE OF LIMITATIONS, TAX, TRUST FUND PENALTY | Tagged , , , , , , , , , | Leave a comment