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A Summary on Current law regarding Innocent Spouse and Thoughts on how this affects a North Carolina Divorce : Part 4 of 4 Parts

By Carolyn J. Woodruff, JD, CPA, CVA

This article is part 4 of a series of articles regarding Innocent Spouse.  This final blog on the basics of the current Innocent Spouse tax law will do two things:  1) summarize changes discussed in the first three articles; 2) give some practical guidance to attorneys, CPAs, and clients in…

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Requirements for Discretionary Innocent Spouse Relief : Part 3 of 4 Parts

by Carolyn J. Woodruff, JD, CPA, CVA

Part 3 of a 4-Part Series on Innocent Spouse Basics (a) The Former Requirements: Rev. Proc. 2003-61, 2003‑32 I.R.B. 296, 2003 WL 21708514 (Aug. 11, 2003) (b) The New Requirements: Rev. Proc. 2013-34, 2013‑43 I.R.B. 397, 2013 WL 5179241 (Oct. 21, 2013) (1) This is the new Revenue Procedure setting…

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Statutes of Limitations for Innocent Spouse Actions : Part 2 of 4 Parts

by Carolyn J. Woodruff, JD, CPA, CVA

This article is part 2 of a 4 part series on Innocent Spouse basics.  Be sure to read all four parts.  Also, check this blog regularly for new information on innocent spouse law, as I will write about it frequently.  I’ll keep you posted of new cases and developments from…

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Innocent Spouse: the Basics of I.R.C. § 6015 : Part 1 of 4 Parts

by Carolyn J. Woodruff, JD, CPA, CVA

I have always said:  “the Internal Revenue Service is the third party to the North Carolina Divorce”.  It is, therefore, incumbent upon parties to a divorce, their counsel, and their CPAs in North Carolina to understand the Innocent Spouse rules of the Internal Revenue Code, particularly if there are tax…

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Innocent Spouse, an Important Aspect of Family Law Taxation: An Innocent Husband Wins in Tax Court

By Carolyn J. Woodruff, North Carolina Family Law Specialist, CPA, CVA

In North Carolina, as well as nationwide, family law and divorce cases are filled with bad tax returns.  Let’s face it, generally one spouse handles the finances and the other spouse doesn’t.  Enjoy Santa as the Tax Court finds this husband innocent. Santa v. Comm’r, T.C. Memo. 2013178, 2013 WL…

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