HeydonGrauss v. Comm’r, T.C. Memo. 2018209, 2018 WL 6720943 (2018)
(a) Facts: Husband and wife filed joint tax returns for tax years 2005 to 2009. They separated on 2010 and were divorced in 2015.
The parties did not enclose full payment with their 2005-2009 tax returns until 2010. The wife was not aware of this fact until 2010. But she was aware that the parties were spending beyond their incomes and living beyond their means. The wife paid nothing on the parties’ tax liabilities, and the divorce decree ordered her to reimburse the husband for half of the payments he had made. Continue reading →