The U.S. Tax Court could consider new evidence outside the administrative record when deciding whether a taxpayer should have been granted “innocent spouse” relief, the 9th Circuit has ruled in affirming judgment.
The Internal Revenue Service has eliminated the two-year limit on taxpayers seeking relief from a spouse’s understated or underpaid income tax liability.
A taxpayer was not entitled to “innocent spouse” relief when she learned of a substantial tax liability for a joint return filed after her husband’s death, the U.S. Tax Court has ruled in upholding an assessment of $25,000 for unpaid taxes.
A Treasury Regulation which establishes a two-year limitations period to request innocent spouse relief is valid, and an ex-wife may therefore be jointly liable for a tax deficiency, the 4th Circuit has ruled in reversing the U.S. Tax Court.
A federal rule placing a two-year limit on taxpayer claims for “innocent spouse” relief is authorized by and enforceable under the Internal Revenue Code, the 3rd Circuit has ruled in reversing judgment.
A husband whose ex-wife controlled the finances and verbally and physically abused him whenever he asked her about their financial situation can receive innocent spouse relief for portions of tax returns filed during their marriage, the U.S. Tax Court has ruled.
A taxpayer was required to comply with a two-year deadline for seeking “innocent spouse” relief from liability for taxes due on a joint return she filed with her former husband, the 7th Circuit has ruled in reversing the U.S. Tax Court.
A taxpayer could not show that she was an “innocent spouse” for the purpose of avoiding joint and several liability for federal income tax deficiencies regarding joint filings she made with her husband, the 6th Circuit has ruled in affirming judgment.
A wife is not entitled to “innocent spouse” relief for a joint tax return on which her husband underreported income from a family business, because she was actively involved in the business and had access to its records, the U.S. Tax Court has ruled.