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Innocent Spouse: the Basics of I.R.C. § 6015 : Part 1 of 4 Parts
by Carolyn J. Woodruff, JD, CPA, CVAI 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 issues outstanding. Further, understanding innocent spouse can many times help with an otherwise devastating tax situation.
This article will be in four parts, so be sure to read all four parts. Also, check this blog regularly for updates on innocent spouse law as I will write about it frequently. I’ll keep you advised of new cases and new rulings from the IRS.