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Innocent Spouse Exception

Bowditch & Dewey

Spousal Relief From Joint Tax Liability

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As a general rule, when a married couple files a joint tax return, they are jointly and severally liable for the entire tax. But what happens if one spouse failed to report income and the other spouse did not know or have...more

Locke Lord LLP

In Innocent Spouse Tax Cases, How You Tell Your Story Matters

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Married people who file their taxes jointly typically choose this option because of its tax advantages. But when a spouse commits a misdeed, you’re still jointly and severally responsible for the payment of taxes. ...more

Freeman Law

Tax Court in Brief | Freman v. Comm'r | Innocent Spouse Relief Under Section 6015(b), (c), and (f)

Freeman Law on

Summary:  This Freman opinion is a 33-page analysis of, essentially, whether or not Ms. Freman is entitled to all or partial relief from tax liability pursuant to section 6015, the innocent spouse relief statute....more

Freeman Law

Tax Court in Brief | Kechijian v. Comm’r | Innocent Spouse Relief, Res Judicata, and “Meaningful Participation” Exception of...

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Short Summary: Petitioner Susan Kechijian sought the Tax Court’s review, under section 6015(e), of the denial by the IRS of her request for innocent spouse relief from joint and several liability for a federal income tax...more

Freeman Law

Tax Court in Brief | Reynolds v. Comm’r | Spousal Relief, Substantial Benefit, Constructive Knowledge, and No Divorce

Freeman Law on

Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose....more

Freeman Law

Tax Court in Brief | Collins v. Comm’r | Innocent Spouse Requests a Refund for Which He Did Not Pay; Denied

Freeman Law on

Tax Litigation: The Week of September 26th, 2022, through September 30th, 2022 Patitz, Moody v. Comm’r, T.C. Memo. 2022-99 | September 27, 2022 | Weiler, J. | Dkt. No. 2784-19 Powell and Iakovenko v. Comm’r, T.C. Summary...more

Freeman Law

Tax Court in Brief | Pocock v. Commissioner | Equitable Innocent Spouse Relief Under 6015(f)

Freeman Law on

Tax Litigation: The Week of June 6th, 2022, through June 10th, 2022 Musselwhite v. Commissioner, T.C. Memo. 2022-57 | June 8, 2022 | Ashford, J.| Dkt. No. 14380-16 Spencer v Commissioner, T.C. Memo. 2022-8 | June 7, 2022 |...more

Freeman Law

Tax Court in Brief | DelPonte v. Commissioner | Innocent Spouse Relief and Authority of IRS Chief Counsel

Freeman Law on

Tax Litigation:  The Week of May 2nd, 2022, through May 6th, 2022 Mighty v. Comm’r, TC Memo. 2022-44| May 4, 2022 | Lauber, J. | Dkt. No. 19064-21L Mazzei v. Comm’r, T.C. Memo 2022-43 | May 2, 2022 | Thornton, J. | Dkt. No....more

Freeman Law

Actions (and Inactions) Matter with Innocent Spouse Relief—Jones v. Commissioner

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A taxpayer may request innocent spouse relief from the Internal Revenue Service (“IRS”) in the form of equitable relief—I.R.C. § 6015(f). Among its threshold conditions, Section 6015(f) generally requires an evaluation of...more

Freeman Law

Tax Court Grants Innocent Spouse Relief

Freeman Law on

In the recent case of Todisco v. Commissioner of Internal Revenue, the Tax Court granted innocent spouse relief to the taxpayer, finding that it would be inequitable to hold her liable for the taxes at issue.  As a result,...more

Freeman Law

The Tax Court in Brief - August 2021 #5

Freeman Law on

Tax Litigation: The Week of August 23 – August 27, 2021 - Tax Court Case: Estate of Charles P. Morgan, Deceased, Roxanna L. Morgan, Personal Representative and Roxanna L. Morgan v. Comm’r, T.C. Memo 2021-104 | August 23,...more

Freeman Law

Innocent Spouse Relief Explained: Tax Relief for Spouses

Freeman Law on

A topic that we frequently see in the Tax Clinic that I run, one that is often misunderstood, is that of innocent spouse relief. Generally, the purpose of providing innocent spouse relief is to, as one court put it: ...more

Freeman Law

Recent Bankruptcy Court Ruling Addresses the Jurisdiction of Bankruptcy Courts to Hear Innocent Spouse Relief Cases

Freeman Law on

The recent case of In re Bowman, Case No. 20-11512, Section A (Bankr. E.D. La., July 12, 2021) addresses an interesting intersection of tax and bankruptcy law. Specifically, it looks at the issue of whether bankruptcy courts...more

Freeman Law

The Tax Court in Brief - February 2021 #4

Freeman Law on

Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. The Week of February 22 – February 26, 2021 - Llanos v. Commissioner...more

Burr & Forman

How to Get Relieved of Liability for Your Spouse’s South Carolina Tax Debt

Burr & Forman on

Spouses who file a joint income tax return are both jointly and severally liable for the taxes associated with the return, both federally and at the state level. If the joint tax liability is not paid, or additional tax is...more

Burr & Forman

The So-Called “Innocent Spouse” Defense to Denial of Discharge Under 11 U.S.C. § 727(a)(3)

Burr & Forman on

Under § 727(a)(3) of the Bankruptcy Code, a court shall not grant a debtor’s discharge if “the debtor has concealed, destroyed, mutilated, falsified, or failed to keep or preserve any recorded information, including books,...more

Foodman CPAs & Advisors

Is your spouse having trouble with the IRS and you didn’t know?

In a joint tax return filing, IRS has the right to assess both spouses that sign a joint income tax return under the penalty of perjury. This is similar to jointly signing for a loan at a Bank. The Bank will impose a legal...more

Burr & Forman

I Owe Joint Taxes with My Spouse: What Do You Do? Innocent Spouse Relief (Part 8)

Burr & Forman on

Married couples may file a joint federal income tax return together, reporting their joint income and expenses. The benefit of a joint return is that the overall tax rate may often be lower. However, if a joint return is...more

Miles & Stockbridge P.C.

Court Upholds Foreclosure on Taxpayer’s Primary Residence in Satisfaction of Federal Tax Lien

In United States v. Smith, 117 AFTR 2d 2016-XXXX (February 8, 2016), the U.S. District Court for the Western District of Washington allowed the Federal government to foreclose on the taxpayers’ primary residence in...more

Cozen O'Connor

“Insanity Defense” Fails To Preserve Coverage For Insured’s Arson

Cozen O'Connor on

Missouri resident James Roller set fire to his garage in an attempt to commit suicide. When smoke and fumes surrounded him he changed his mind, fled the garage, and alerted his wife of the fire. Mrs. Roller called 911. A...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 5, Issue 10 - October 2014

In This Issue: - State Tribunal Reverses ALJ and Allows Combined Reporting - Tribunal Finds Oxygen Cylinders Were Purchased for Resale - Appellate Court Denies Nassau County Class Action Certification in...more

Bradley Arant Boult Cummings LLP

Alabama Legislative Update—Rounding the Corner in the Last Lap: An Update on Pending and Recently Enacted Tax Legislation

The 2014 regular session of the Alabama legislature has been underway for over two months and is nearing its end. The legislature is off this week for Spring Break, then returns on Tuesday, April 1, for three final meeting...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 4, Issue 1 - January 2013

In This Issue: Court of Appeals Reverses Appellate Division, Holds that EchoStar’s Equipment Purchases Qualified as Sales for Resale; Appellate Court Holds Electronic Messaging Services Subject to Sales Tax; ALJ Finds...more

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