This is the fourth article in a four part series addressing frequently asked questions relating to protection from joint and several liability in divorce. We are often asked about the language that a taxpayer’s attorney should include in the divorce decree to protect the taxpayer from joint and several tax liability. This series is intended [...]
This is the third article in a four part series addressing frequently asked questions related to protection from joint and several liability in divorce. We are often asked about the language that a taxpayer’s attorney should include in the divorce decree to protect the taxpayer from joint and several tax liabilities for only their spouse’s [...]
This is the second article in a four part series addressing frequently asked questions related to protection from joint and several liability in divorce. We are often asked about the language that a taxpayer’s attorney should include in the divorce decree to protect the taxpayer from joint and several tax liabilities for only their spouse’s [...]
This is the first article in a series addressing frequently asked questions related to protection from joint and several tax liability in divorce. We are often asked about the language that a taxpayer’s attorney should include in the divorce decree to protect the taxpayer from joint and several tax liabilities resulting from only their spouse’s [...]
On September 16, 2013, the IRS issued Revenue Procedure 2013-34, which establishes new rules for evaluating Innocent Spouse Relief cases under IRC Section 6015(f) for “Equitable Relief.” The guidelines for evaluating Equitable Relief cases in Revenue Procedure 2013-34 supercede the prior guidelines in Revenue Procedure 2003-61. Revenue Procedure 2013-34 is effective, in general, for cases [...]
In a previous blog article, we addressed the courts invalidating the Internal Revenue Service’s (IRS’s) two-year statute of limitations for claiming innocent spouse relief pursuant to IRC Section 6015(f). Subsequently, the IRS issued interim guidance and stopped enforcing the two-statute of limitations for these claims. On August 12, 2013, the IRS issued proposed Treasury Regulations [...]
This is the third post in the Frequently Asked Tax Questions in Family Law Cases series. This series is intended to answer questions family attorneys frequently ask us regarding tax issues. Question: Husband and Wife have an unpaid tax obligation from a prior year tax return in which they filed “Married filing jointly” status. The [...]
On January 5, 2012, in Notice 2012-8, the IRS significantly modified the rules for spouses seeking Innocent Spouse Relief under Internal Revenue Code Section 6015(f), which is also known as “Equitable Relief.” Notice 2012-8 is effective immediately and supersedes the old rules in Revenue Procedure 2003-61. The IRS will evaluate all new and pending Section [...]
On July 25, 2011, the IRS issued Notice 2011-70, stating that it will no longer deny a Request for Innocent Spouse Relief pursuant to Section 6015(f), “Equitable Relief,” on the basis that the claim was not submitted within two years of the date of the IRS’s first collection activity. The prior rule was stated in [...]
This is the ninth post in the Collection Options series. This series is dedicated to presenting individuals and businesses with options for dealing with outstanding tax obligations. Innocent Spouse/Separation of Liability/Equitable Relief. IRC 6015. The tax liability on a joint return will often be the result of the conduct of just one of the spouses, [...]