North Carolina Divorce Lawyers Blog
Filing taxes can be complicated in the best of situations, but when there are complex factors involved, like financial control by one spouse, the outcome is not always equitable. The Internal Revenue Code Section 6015 provides a remedy for some spouses facing tax deficiencies, but there are strict qualifications for entitlement under this section. Continue reading →
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Mother’s Day During A Custody Dispute: Tips for a Meaningful Holiday
Mother’s Day is supposed to be a time of celebration and connection when we honor the women who brought us into this world and raised us. But for mothers in the midst of a custody dispute, enjoying the holiday can be much more complicated both emotionally and logistically. Whether you’re navigating a new custody arrangement or involved in ongoing litigation, there are still ways to make the holiday special and avoid adding undue emotional stress. Continue reading →
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Who is Considered a Habitual Felon in North Carolina?
In North Carolina, a habitual felon is someone who has been convicted of or pled guilty to three felonies. These defendants may be indicted as habitual felons if they have been designated as such and have been charged with another felony. North Carolina law also states that a defendant may not be prosecuted just to establish them as a habitual felon; there must be an existing felony case that the habitual felon proceeding can accompany. Continue reading →
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Are Spouses Always Held Liable for Each Other’s Tax Obligations?
North Carolina spouses who file federal taxes jointly are typically liable for the taxes that are due when they file. This may create issues and complications in a number of scenarios, but there is an exception to this rule if one spouse seeks to be relieved from liability.
Requesting equitable relief under the Internal Revenue Code can be challenging because taxpayers must meet specific conditions to be eligible.
LaRosa v. Commissioner of Internal Revenue
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Proving Economic Hardship for Relief Under I.R.C. § 6015(f)
For spouses and ex-spouses facing economic hardship and seeking equitable relief from joint and several tax liability, filing a request for relief under federal law may be an option. The Internal Revenue Code (I.R.C.) provides an exception to the usual rule that spouses are liable for each other’s tax debt and liabilities, but filers must provide convincing evidence that they are facing an economic hardship if they choose that route for relief.
Thomas v. Commissioner of Internal Revenue
In the case of Thomas v. Commissioner of Internal Revenue, Thomas requested relief from underpayments for three years of tax returns based on her assertion that she was facing an economic hardship. Thomas sought liability relief for tax underpayments discovered by the Internal Revenue Service (IRS) for tax years 2012 through 2014, but Commissioner denied the request. When the issue went before the United States Tax Court, the Court denied Thomas’ request for equitable relief based on economic hardship under Internal Revenue Code Section 6015(f) because she had significant assets and did not prove hardship based on her income.
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What are the Requirements for Head of Household When Filing Taxes?
Which filing status is the best option for you on your federal income tax return this year? More than one may apply, such as deciding with your spouse whether to file jointly or separately, but if you plan on filing as head of household, you must be sure you meet the requirements. Continue reading →
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Are Social Security Numbers Required to Claim Children on Federal Tax Returns?
Members of some religious groups can submit a request to be exempt from the Social Security tax, but this choice may limit the tax credits you can claim on your federal return. For example, in order to claim a child tax credit, your child must have a Social Security number. A child who has an individual taxpayer identification number (ITIN) will not qualify. Continue reading →
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Can I Still Receive My Portion of My Ex’s Pension Benefits if They Die Before Retirement?
When spouses in North Carolina divorce, retirement funds and pension benefits are among the many assets that may be divided between the parties. If you were awarded a portion of your ex-spouse’s pension benefits, the question of when you can receive your payments often has a complicated answer. Often a Qualified Domestic Relations Order (QDRO) will be required to divide retirement benefits, and the standards for QDROs are set by a federal law known as ERISA, or the Employee Retirement Income Security Act. Continue reading →
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How Changes in Income and the Ability to Work Affect Alimony in North Carolina
The income of each spouse is the most significant factor when calculating alimony obligations, but there are many factors that can complicate spousal support figures. Continue reading →
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Spring Break Ideas for Single Parents Going Through a Custody Dispute
Spring break is an opportunity to spend quality time with your kids as they enjoy a break from the grind of school. Some families plan vacations or extravagant activities, but for those going through a custody dispute, finding fun things to do can be tricky. From monetary concerns to temporary travel restrictions, you may need to get a bit creative with the activities you plan this year. The good news is we’ve created this list of some great spring break ideas as you go through a custody dispute to make this holiday one of the best ones yet. Continue reading →