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…
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…
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…