Know Your Finances! Hardships and Settlements: Heedram v. Comm’r (2018)
Heedram v. Comm’r, T.C. Memo. 2018‑25, 2018 WL 1193421 (2018)
(a) Facts: A husband and wife married in 2011 and divorced in 2015. During the marriage, the wife earned most of the parties’ income and handled the parties’ finances. She had unpaid federal taxes from before the marriage. The parties had difficulty meeting the mortgage payments on their home, and the husband knew this.