Innocent spouse seeking equitable relief 6015(f)

Innocent spouse seeking equitable relief per 6015(f), memo to IRS regarding same


Innocent Spouse Relief Request pursuant to IRC 6015(f), wherein this legal memo to IRS Appeals resulted in a decision granting complete relief to the Taxpayer. Prior to this letter-memorandum, IRS Appeals was leaning to deny relief. The center-point of the memo is a taxpayer-favorable Tax Court decision. See Nihiser v Comm’r, TC Memo 2008-135 (2008). The memo highlighted the Taxpayer's facts and how they were similar to Nihiser. In this case, the Taxpayer was able to, among other things, creatively present her then-spouse's profligate spending for non-family uses (e.g., girlfriends, drugs, and so on) to show she did not benefit from his failure to pay the tax due on the return. Moreover, many of the statements by the Tax Court in Nihiser are favorable to Taxpayer's in this predicament, not the least of which was the statement concerning ability to pay the tax in the future.

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Reference Info:Appellate Brief | Federal, 6th Circuit | United States

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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