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Requirements for Discretionary Innocent Spouse Relief : Part 3 of 4 Parts

by Carolyn J. Woodruff, JD, CPA, CVA

Part 3 of a 4-Part Series on Innocent Spouse Basics (a) The Former Requirements: Rev. Proc. 2003-61, 2003‑32 I.R.B. 296, 2003 WL 21708514 (Aug. 11, 2003) (b) The New Requirements: Rev. Proc. 2013-34, 2013‑43 I.R.B. 397, 2013 WL 5179241 (Oct. 21, 2013) (1) This is the new Revenue Procedure setting…

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Statutes of Limitations for Innocent Spouse Actions : Part 2 of 4 Parts

by Carolyn J. Woodruff, JD, CPA, CVA

This article is part 2 of a 4 part series on Innocent Spouse basics.  Be sure to read all four parts.  Also, check this blog regularly for new information on innocent spouse law, as I will write about it frequently.  I’ll keep you posted of new cases and developments from…

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Innocent Spouse: the Basics of I.R.C. § 6015 : Part 1 of 4 Parts

by Carolyn J. Woodruff, JD, CPA, CVA

I have always said:  “the Internal Revenue Service is the third party to the North Carolina Divorce”.  It is, therefore, incumbent upon parties to a divorce, their counsel, and their CPAs in North Carolina to understand the Innocent Spouse rules of the Internal Revenue Code, particularly if there are tax…

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