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 GroupAgudelo 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. Continue reading →