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Articles Posted in Tax

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Innocent Spouse Relief: Read Before Signing (Yancey v. Comm’r)

Yancey v. Comm’r, T.C. Memo. 2017-59, 2017 WL 1289451 (2017) Facts: A husband and wife filed joint returns. The returns were prepared by the wife. The returns understated the amount of tax due, mostly because they wrongly double-counted certain gambling losses incurred by the husband. The IRS assessed a deficiency.…

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The IRS and Custody Exemptions (Stapleton v. Comm’r)

Stapleton v. Comm’r, T.C. Memo. 2015-171, 2015 WL 5049758 Facts: A father and mother had two children. The parents were never married. No court was ever asked to decide custody, but the parents agreed that the father would have the children every Monday and Wednesday night and every other weekend. In…

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It takes Two to Tango…..but Maybe it Shouldn’t (Belot v. Comm’r)

Belot v. Comm’r, T.C. Memo. 2016-113, 2016 WL 3248031 (2016) Facts: During their marriage, the parties operated a dance studio. The business consisted of an S corporation which was the actual studio, an LLC which operated a boutique selling dance clothing, and another LLC which owned the real estate on…

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When Death is not the end, the IRS steps in: Part 2 of 2

Anderson v. Comm’r, T.C. Memo. 2016-47, 2016 WL 976816 (2016) Facts: An Alabama court entered a pretrial order in a divorce case, requiring both parties to “[m]aintain status quo as to payment of house note or rent, utilities, food, necessities, fixed credit obligations, ” 2016 WL 976816, at *1. After…

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When Death is not the end, the IRS steps in: Part 1 of 2

Wolens v. United States, 125 Fed. Cl. 422 (2016) Facts: The parties married in New York, but divorced in England. Their English divorce decree provided for a large initial payment to be made by the husband to the wife, followed by annual payments of £441,667 in 2007, 2008, and 2009.…

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Fear is a Huge Factor in Innocent Spouse Relief (Hollimon v. Comm’r)

By: Dana M. Horlick, Attorney, Woodruff Family Law Group

Hollimon v. Comm’r, T.C. Memo. 2015-157, 2015 WL 4747779 (2015) (a) Facts: During their marriage, the parties established and worked for a business providing temporary staffing to hospitals. The wife testified that the husband ran the business and she was an employee. The husband testified that the parties ran the business…

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Third-Party Evidence and Credibility are Key in Obtaining Innocent Spouse Relief (Sapp v. Comm’r)

By: Dana M. Horlick, Attorney, Woodruff Family Law Group

Sapp v. Comm’r, T.C. Memo. 2015-143, 2015 WL 4639260 (2015) (a) Facts: The IRS assessed deficiencies on a husband and wife’s joint income tax returns for 2004, 2006, and 2008. The parties appealed to the Tax Court, and the wife sought both mandatory and discretionary innocent spouse relief. The IRS conceded…

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Gotta Give it Up: Favorable Evidence Must be Produced for Innocent Spouse Relief (Agudelo v. Comm’r)

By: Dana M. Horlick, Attorney, Woodruff Family Law Group

Agudelo v. Comm’r, T.C. Memo. 2015-124, 2015 WL 4086310 (2015) (a) Facts: A husband and wife filed a joint tax return for tax year 2010. The return did not report as income certain unemployment benefits received by the husband. The IRS discovered this fact and assessed a deficiency. The husband filed a…

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Close, but No Cigar: For Innocent Spouse Relief, a Form 8379 Doesn’t Quite Cut It

By: Dana M. Horlick, Attorney, Woodruff Family Law Group

Palomoares v. Comm’r, T.C. Memo. 2014-243, 2014 WL 6778542 (2014) (a) Facts: A husband and wife lived in Washington State. The wife was not fluent in English and mostly spoke Spanish. The parties separated in 2005, and the wife filed sole tax returns for 2006 and 2007, claiming refunds. The IRS…

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