Every year on June 19, Americans observe Juneteenth, the day that marks the effective end of slavery in the United States. Continue reading →
Most people assume that if someone lives in another state, they can’t be brought into court in North Carolina (or wherever you live). But family law is rarely that simple. When children are involved, courts look closely at a parent’s connections to the state and whether their actions had an impact there. That’s exactly what the North Carolina Court of Appeals addressed in Ziegler v. Ziegler. Continue reading →
In this post, we will discuss the implications of the Aguilar v. Mayen case and why the North Carolina Court of Appeals has vacated a custody order. If you are a family lawyer, judge, or a parent in North Carolina, you’ll find this case important, especially from the perspective of how custody orders need to be written to stand. Continue reading →
In Gallagher-Masonis v. Masonis, 911 S.E.2d 125 (N.C. Ct. App. 2024), the North Carolina Court of Appeals addressed an important question in family law: When can a court review and modify a binding arbitration award involving property division, alimony, and child support? This decision highlights how the North Carolina Family Law Arbitration Act (NCFLAA) interacts with parties’ written agreements and clarifies the extent of judicial oversight in family law arbitration. Continue reading →
May is National Pet Month, when we celebrate the special role pets play in our families and in our hearts. Continue reading →
North Carolina spouses who file federal taxes jointly are typically liable for the taxes that are due when they file. This may create issues and complications in a number of scenarios, but there is an exception to this rule if one spouse seeks to be relieved from liability.
Requesting equitable relief under the Internal Revenue Code can be challenging because taxpayers must meet specific conditions to be eligible.
For spouses and ex-spouses facing economic hardship and seeking equitable relief from joint and several tax liability, filing a request for relief under federal law may be an option. The Internal Revenue Code (I.R.C.) provides an exception to the usual rule that spouses are liable for each other’s tax debt and liabilities, but filers must provide convincing evidence that they are facing an economic hardship if they choose that route for relief.
In the case of Thomas v. Commissioner of Internal Revenue, Thomas requested relief from underpayments for three years of tax returns based on her assertion that she was facing an economic hardship. Thomas sought liability relief for tax underpayments discovered by the Internal Revenue Service (IRS) for tax years 2012 through 2014, but Commissioner denied the request. When the issue went before the United States Tax Court, the Court denied Thomas’ request for equitable relief based on economic hardship under Internal Revenue Code Section 6015(f) because she had significant assets and did not prove hardship based on her income.
Spouses going through the divorce process should not necessarily assume that the facts will speak for themselves or that they don’t need to take an active role in their divorce proceedings. Important matters are discussed at each hearing; every document the court asks for is vital to the case; and parties will not always get another chance to make their arguments. Continue reading →
Ladies and gentlemen, if I may have your attention,
Let’s raise a glass to the Woodruff Family Law team,
Where we stand together, ready to share,
In this journey of life where we take legal care. Continue reading →
When requesting a modification to spousal support, the requesting party must show that there has been a substantial change in circumstances to warrant an adjustment. A spouse paying support may believe that a decrease in their income is sufficient to establish a change in circumstances, but do North Carolina courts agree? Continue reading →
North Carolina Divorce Lawyers Blog