North Carolina Divorce Lawyers Blog

Articles Posted in Rules

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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.

Thomas v. Commissioner of Internal Revenue

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.

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For unmarried parents, deciding which parent claims the child on their taxes is a common discussion point around the beginning of each year. Some divorce decrees or custody orders include stipulations for which parent can claim the child, but this is not always the case. If you do not have a court-ordered agreement, determining who qualifies for the earned income tax credit is crucial to ensure compliance with federal law. Continue reading →

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North Carolina domestic violence charges can be filed against someone who has used or tried to use physical force against someone they have or have had a close personal relationship with. Not every relationship is included in General Statute Section 14-32.5, but charges can be filed if the abuser is one of the following:

  • A current or former spouse, guardian, or parent of the victim
  • A parent to a child shared by the victim
  • Someone who has or is cohabiting with the victim as a spouse, guardian, or parent
  • Someone currently or previously in a dating relationship with the victim

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In civil cases, such as divorces and equitable distribution matters, the defendant must be served with the summons and complaint prior to the date of the hearing. While process servers and the local Sheriff’s department can serve legal documents, you may also be able to serve the opposing party by mail. Continue reading →

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It is common practice for parties in a case to exchange evidence and information. This process is called discovery. There are strict rules and requirements for discovery, and failing to comply with requests from the opposing party may adversely affect your case.

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PAYIN V. FOY, 2023-NCCOA-______ (2023)

A civil lawsuit commences with the filing of a complaint with the court. That is the law in North Carolina. I recall in my first year of law school that my civil procedure professor stressed – and I mean really stressed – the importance of Notice and the Opportunity to be Heard. The bedrock of the legal system is upon that notice and that opportunity to be heard. Below is a published case the neatly discusses what happens when just a complaint is filed, and no summons issued. Continue reading →

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SCOTT V. VURAL, 2023-NCCOA-________ (2023) (unpublished). 

  1. Facts: This is a personal injury case. However, the rules for service apply to almost all civil cases. There was an automobile accident in February of 2018. In February of 2021, Plaintiffs filed a lawsuit and attempted to serve defendant by certified mail pursuant to Rule 4 of the North Carolina Rules of Civil Procedure. Plaintiffs mailed the summons and complaint to a Ridge Lane Road address in Charlotte. USPS delivered the envelope, but marked “C-19” on the return receipt, as part of the contactless delivery policy the USPS enacted during Covid. Defendant filed a motion to dismiss for failure to serve, stating that Defendant did not receive the summons and complaint, did not sign the certified mail receipt, and had not lived at the Ridge Lane Road property since May of 2018 when it was sold. Trial court granted. 

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Recent high-profile trials have been live-streamed with great success. The Depp-Heard defamation trial and Rittenhouse prosecution were widely watched by many across the entire world through new media channels such as YouTube, as well as traditional television broadcasting. Recently, someone asked me if North Carolina would allow cameras into our courtrooms for similar high-profile cases. Remarkably, the Rules of Practice for Superior and District Court already allow them to do so. Continue reading →

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Mediation is a fantastic alternative method of settling your case and often more satisfying than going to court.  It is likely that a few issues stand between settlement and more prolonged litigation. This is where mediation can really shine—it lets you laser focus on the few things you really care about. A mediator must be a neutral third party that also happens to be an expert in family law, or a former judge that has decided many family law cases. In all court-ordered mediations, there are rules. In North Carolina, some new rules have been passed and can be found in NCGS § 7A-38.4A. This is a quick reference for how some of those rules will apply to your mediation.

Who can be a mediator for Family Financial Mediation?

The mediator must be certified. A list of certified mediators is published and updated at the NC Courts website. To be certified, the mediator must have an understanding of family law in North Carolina. There is also a laundry list of qualifications, classes, and educational requirements. These requirements can be found in Rule 8 of the Rules for Settlement Procedures in District Court Family Financial Cases. To be blunt, your mediator is highly qualified in the area of family law. Continue reading →