Tax Lawyer's Blog

In all but the simplest of cases, divorce law is about finances. And when finances are involved federal tax law rears its ugly head.
But some divorce attorneys don’t pay enough attention to the tax consequences of the property settlements and alimony arrangements they negotiate for their clients.
Here are 4 important tax forms that every divorce lawyer [...]

Bookmark & Share:

[Read more →]

When you sign a joint tax return with your spouse you are jointly and severally liable for the tax, penalty and interest shown due on the return and for any assessments arising from a later audit of that return.
In certain clearly defined cases, a spouse can get relief from this joint and several liability.
There are [...]

Bookmark & Share:

[Read more →]

Lois Weiner v. Commissioner – In a 47 page opinion Tax Court Judge J. Paige Marvel affirmed the IRS’s denial of the taxpayer’s request for innocent spouse relief under § 6015(b) and overturned the IRS’s denial of her request for equitable relief under § 6015(f).Â
Denial of Innocent Spouse Claim
The IRS argued that the taxpayer had [...]

Bookmark & Share:

[Read more →]

Last thursday, the United States Tax Court handed down a decision granting Innocent Spouse Relief to the widow of former San Francisco Mayor Joseph Alioto.
In Alioto v. Commissioner, T.C. Memo. 2008-185 (7/31/08), the Tax Court found that the Petitioner met the safe harbor provisions of Rev. Proc 2000-15 and, therefore, granted her claim for equitable relief [...]

Bookmark & Share:

[Read more →]