Like Pulling Teeth, Getting Innocent Spouse Relief can be a Tricky Process (Johnson v. Comm’r)
By: Dana M. Horlick, Attorney, Woodruff Family Law GroupJohnson v. Comm’r, T.C. Memo. 2014-240, 2014 WL 6676824 (2014)
(a) Facts: During her marriage, the wife owned and operated a dental practice. The parties filed a joint tax return in 2007, which correctly reported the tax due, but the parties had financial problems and were not able to pay the tax.
In 2010, the parties were divorced in California. Their settlement agreement provided that they would share tax debts equally. Continue reading →