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 [...]
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 [...]