<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	xmlns:itunes="http://www.itunes.com/dtds/podcast-1.0.dtd"
xmlns:rawvoice="http://www.rawvoice.com/rawvoiceRssModule/"
>

<channel>
	<title>Tax  Lawyer&#039;s  Blog &#187; Innocent Spouse Relief</title>
	<atom:link href="http://www.pappasontaxes.com/index.php/CATEGORY/innocent-spouse-relief/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.pappasontaxes.com</link>
	<description>Pappas on Taxation</description>
	<lastBuildDate>Thu, 09 Feb 2012 04:12:29 +0000</lastBuildDate>
	<language>en</language>
	<sy:updatePeriod>hourly</sy:updatePeriod>
	<sy:updateFrequency>1</sy:updateFrequency>
	<generator>http://wordpress.org/?v=3.3.1</generator>
<!-- podcast_generator="Blubrry PowerPress/2.0.4" -->
	<itunes:summary>Pappas on Taxation</itunes:summary>
	<itunes:author>Tax  Lawyer&#039;s  Blog</itunes:author>
	<itunes:explicit>no</itunes:explicit>
	<itunes:image href="http://www.pappasontaxes.com/wp-content/plugins/powerpress/itunes_default.jpg" />
	<itunes:subtitle>Pappas on Taxation</itunes:subtitle>
	<image>
		<title>Tax  Lawyer&#039;s  Blog &#187; Innocent Spouse Relief</title>
		<url>http://www.pappasontaxes.com/wp-content/plugins/powerpress/rss_default.jpg</url>
		<link>http://www.pappasontaxes.com/index.php/CATEGORY/innocent-spouse-relief/</link>
	</image>
		<item>
		<title>IRS Relaxes Innocent Spouse Rules</title>
		<link>http://www.pappasontaxes.com/index.php/2012/01/06/irs-relaxes-innocent-spouse-rules/</link>
		<comments>http://www.pappasontaxes.com/index.php/2012/01/06/irs-relaxes-innocent-spouse-rules/#comments</comments>
		<pubDate>Fri, 06 Jan 2012 21:25:15 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[innocent spouse]]></category>
		<category><![CDATA[irs relief]]></category>
		<category><![CDATA[joint tax liability]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[tax relief]]></category>

		<guid isPermaLink="false">http://www.pappasontaxes.com/?p=28626</guid>
		<description><![CDATA[WebCPA reports that the IRS has extended innocent spouse relief to a greater number of taxpayers under newly proposed guidelines. The new proposed guidelines are designed to offer relief to more innocent spouses who request equitable relief from income tax liability caused by unpaid taxes of their estranged spouses. A Notice proposing a new revenue procedure, posted [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2012/01/06/irs-relaxes-innocent-spouse-rules/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tax Court Grants Innocent Spouse</title>
		<link>http://www.pappasontaxes.com/index.php/2011/09/28/tax-court-grants-innocent-spouse/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/09/28/tax-court-grants-innocent-spouse/#comments</comments>
		<pubDate>Wed, 28 Sep 2011 12:13:26 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[innocent spouse]]></category>
		<category><![CDATA[judge kroupa]]></category>
		<category><![CDATA[Kay Bell]]></category>
		<category><![CDATA[leonard harbin]]></category>
		<category><![CDATA[tax court]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=26713</guid>
		<description><![CDATA[I just read an excellent post by Kay Bell on innocent spouse relief. Here&#8217;s how Kay frames the issue, but to see how it all ends you&#8217;ll have to read the entire post: Leonard Harbin filed a petition with the Tax Court seeking relief from joint and several liability for his and his now ex-wife&#8217;s [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/09/28/tax-court-grants-innocent-spouse/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Great News for Innocent Spouses: IRS Eliminates 2 Year Rule</title>
		<link>http://www.pappasontaxes.com/index.php/2011/07/26/great-news-irs-nicks-innocent-spouse-2-year-rule/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/07/26/great-news-irs-nicks-innocent-spouse-2-year-rule/#comments</comments>
		<pubDate>Tue, 26 Jul 2011 11:13:28 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[2 year rule]]></category>
		<category><![CDATA[equitable relief]]></category>
		<category><![CDATA[innocent spouse relief]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=23923</guid>
		<description><![CDATA[Paul Caron reports that yesterday the IRS released (IR-2011-80) Notice 2011-70 which abandons the rule that requires innocent spouses to make their claims for relief within 2 years from the date IRS collection activity first began: The IRS today announced that it will extend help to more innocent spouses by eliminating the two-year time limit [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/07/26/great-news-irs-nicks-innocent-spouse-2-year-rule/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Another Innocent Spouse Win for IRS</title>
		<link>http://www.pappasontaxes.com/index.php/2011/06/15/another-innocent-spouse-win-for-irs/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/06/15/another-innocent-spouse-win-for-irs/#comments</comments>
		<pubDate>Wed, 15 Jun 2011 23:45:06 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[deference]]></category>
		<category><![CDATA[fourth circuit]]></category>
		<category><![CDATA[innocent spouse]]></category>
		<category><![CDATA[irs treasury regulations]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[two year rule]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=22171</guid>
		<description><![CDATA[From the Journal of Accountancy: The United States Fourth Circuit Court of Appeals overturned a Tax Court decision and upheld a Treasury regulation that sets a two-year statute of limitation on claims for innocent spouse relief (Jones v. Commissioner, docket no. 10-1985 (4th Cir. 6/13/11)). This marks the third time the Tax Court has been [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/06/15/another-innocent-spouse-win-for-irs/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Innocent Spouse Writes Memoir of IRS Experience</title>
		<link>http://www.pappasontaxes.com/index.php/2011/06/02/innocent-spouse-writes-memoir-of-irs-experience/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/06/02/innocent-spouse-writes-memoir-of-irs-experience/#comments</comments>
		<pubDate>Thu, 02 Jun 2011 12:24:03 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[carol ross joynt]]></category>
		<category><![CDATA[equitable relief]]></category>
		<category><![CDATA[innocent spouse]]></category>
		<category><![CDATA[irs problems]]></category>
		<category><![CDATA[irs relief]]></category>
		<category><![CDATA[paul caron]]></category>
		<category><![CDATA[tax problems]]></category>
		<category><![CDATA[tax relief]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=21761</guid>
		<description><![CDATA[When Carol Ross Joynt&#8217;s husband died she was consumed by grief. Then she learned that her husband owed $3,000,000 to the IRS and was now pursuing her for it. The experience was so traumatic she wrote a book about it and titled it Innocent Spouse: A Memoir. Here&#8217;s a short synopsis: Carol Ross Joynt was a successful television [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/06/02/innocent-spouse-writes-memoir-of-irs-experience/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>2 Year Innocent Spouse Rule Again Invalidated by Tax Court</title>
		<link>http://www.pappasontaxes.com/index.php/2010/09/23/19374/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/09/23/19374/#comments</comments>
		<pubDate>Thu, 23 Sep 2010 22:48:30 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[equitable relief]]></category>
		<category><![CDATA[hall v commissioner]]></category>
		<category><![CDATA[innocent spouse]]></category>
		<category><![CDATA[judge posner]]></category>
		<category><![CDATA[lantz v commissioner]]></category>
		<category><![CDATA[Tax Collections]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=19374</guid>
		<description><![CDATA[Paul Caron reports that the Tax Court has flouted the 7th Circuit&#8217;s ruling in Lantz v. Commissioner, invalidating IRS regulations requiring that spouses seeking innocent spouse relief request that relief within two years of the first collection action: A divided (8-5) Tax Court yesterday (in a case in which Tax Prof Ljubomir Nacev(Northern Kentucky) represented the taxpayer) [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/09/23/19374/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Two Year Innocent Spouse Rule Upheld: Treasury Regulations to be Given Deference</title>
		<link>http://www.pappasontaxes.com/index.php/2010/06/08/innocent-spouse-2-year-rule-upheld-treasury-regulations-to-be-given-deference/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/06/08/innocent-spouse-2-year-rule-upheld-treasury-regulations-to-be-given-deference/#comments</comments>
		<pubDate>Wed, 09 Jun 2010 02:35:29 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[equitable relief]]></category>
		<category><![CDATA[innocent spouse]]></category>
		<category><![CDATA[judge posner]]></category>
		<category><![CDATA[paul caron]]></category>
		<category><![CDATA[treasury regulations]]></category>
		<category><![CDATA[two year rule]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=17436</guid>
		<description><![CDATA[The Internal Revenue Code does not contain a time period in which taxpayers must claim innocent spouse relief. However, Treasury Regulations require that taxpayers claiming innocent spouse relief make their claims within 2 years of the IRS&#8217;s commencement of collection action.  From Paul Caron: The Seventh Circuit today, in a unanimous opinion written by Judge Posner, reversed a divided [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/06/08/innocent-spouse-2-year-rule-upheld-treasury-regulations-to-be-given-deference/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>4 IRS Forms to Know if You&#8217;re Getting a Divorce</title>
		<link>http://www.pappasontaxes.com/index.php/2009/07/27/4-irs-forms-to-know-if-youre-getting-a-divorce/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/07/27/4-irs-forms-to-know-if-youre-getting-a-divorce/#comments</comments>
		<pubDate>Mon, 27 Jul 2009 04:15:03 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[Tax Tips]]></category>
		<category><![CDATA[divorce law malpractice]]></category>
		<category><![CDATA[divorce tax]]></category>
		<category><![CDATA[injured spouse]]></category>
		<category><![CDATA[innocent spouse]]></category>
		<category><![CDATA[multiple support declaration]]></category>
		<category><![CDATA[qualifying child]]></category>
		<category><![CDATA[qualifying relative]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=8106</guid>
		<description><![CDATA[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&#8217;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 [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/07/27/4-irs-forms-to-know-if-youre-getting-a-divorce/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Tax Relief for Innocent Spouses: The Basics</title>
		<link>http://www.pappasontaxes.com/index.php/2009/02/11/tax-relief-for-innocent-spouses-the-basics/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/02/11/tax-relief-for-innocent-spouses-the-basics/#comments</comments>
		<pubDate>Wed, 11 Feb 2009 23:20:33 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[equitable relief]]></category>
		<category><![CDATA[form 8857]]></category>
		<category><![CDATA[innocent spouse]]></category>
		<category><![CDATA[joint tax return]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=3114</guid>
		<description><![CDATA[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. [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/02/11/tax-relief-for-innocent-spouses-the-basics/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Tax Court Update &#8211; October 2008: Innocent Spouse Relief</title>
		<link>http://www.pappasontaxes.com/index.php/2008/10/20/tax-court-update-october-2008-innocent-spouse-relief/</link>
		<comments>http://www.pappasontaxes.com/index.php/2008/10/20/tax-court-update-october-2008-innocent-spouse-relief/#comments</comments>
		<pubDate>Mon, 20 Oct 2008 21:31:05 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[equitable relief]]></category>
		<category><![CDATA[innocent spouse]]></category>
		<category><![CDATA[joint tax return]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=1174</guid>
		<description><![CDATA[Lois Weiner v. Commissioner &#8211; In a 47 page opinion Tax Court Judge J. Paige Marvel affirmed the IRS&#8217;s denial of the taxpayer&#8217;s request for innocent spouse relief under § 6015(b) and overturned the IRS&#8217;s denial of her request for equitable relief under § 6015(f).  Denial of Innocent Spouse Claim The IRS argued that the [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2008/10/20/tax-court-update-october-2008-innocent-spouse-relief/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Equitable (Innocent Spouse) Relief Granted by Tax Court</title>
		<link>http://www.pappasontaxes.com/index.php/2008/08/03/equitable-innocent-spouse-relief-granted-by-tax-court/</link>
		<comments>http://www.pappasontaxes.com/index.php/2008/08/03/equitable-innocent-spouse-relief-granted-by-tax-court/#comments</comments>
		<pubDate>Sun, 03 Aug 2008 13:38:55 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Innocent Spouse Relief]]></category>
		<category><![CDATA[Alioto]]></category>
		<category><![CDATA[equitable relief]]></category>
		<category><![CDATA[form 8857]]></category>
		<category><![CDATA[innocent spouse]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=262</guid>
		<description><![CDATA[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 [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2008/08/03/equitable-innocent-spouse-relief-granted-by-tax-court/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
	</channel>
</rss>

