This is the fourth article in a four part series addressing frequently asked questions relating to p...
Divorce Decree Drafting Part 3
This is the third article in a four part series addressing frequently asked questions related to pro...
Divorce Decree Drafting Part 2
This is the second article in a four part series addressing frequently asked questions related to pr...
Drafting Language Regarding Responsibility for Taxes in a Divorce Decree
This is the first article in a series addressing frequently asked questions related to protection fr...
IRS Finalizes Procedures for Equitable Relief Under IRC Section 6015
On September 16, 2013, the IRS issued Revenue Procedure 2013-34, which establishes new rules for eva...
IRS Clarifies Innocent Spouse Statute of Limitations
In a previous blog article, we addressed the courts invalidating the Internal Revenue Service’s (I...
Frequently Asked Tax Questions in Family Law Cases – Allocating Joint Tax Obligations in a Divorce Decree
This is the third post in the Frequently Asked Tax Questions in Family Law Cases series. This series...
Innocent Spouse Relief- IRS Modifies Section 6015(f), Equitable Relief Rules
On January 5, 2012, in Notice 2012-8, the IRS significantly modified the rules for spouses seeking I...
Innocent Spouse Relief – Two-Year Statute of Limitations Invalidated
On July 25, 2011, the IRS issued Notice 2011-70, stating that it will no longer deny a Request for I...
Innocent Spouse/Separation of Liability/Equitable Relief
This is the ninth post in the Collection Options series. This series is dedicated to presenting indi...
Innocent Spouse Relief: Recent U.S. Tax Court Decisions on Equitable Relief From Joint & Several Liabilities
The United States Tax Court (hereinafter, “Tax Court”) recently issued three seminal opi...
Innocent Spouse Relief: The Impact of Knowledge
When married taxpayers elect to file a “Married Filing Joint” tax return, both taxpayers...