Articles Posted in Innocent Spouse

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Heedram v. Comm’r, T.C. Memo. 2018‑25, 2018 WL 1193421 (2018)

 

(a) Facts: A husband and wife married in 2011 and divorced in 2015.  During the marriage, the wife earned most of the parties’ income and handled the parties’ finances.  She had unpaid federal taxes from before the marriage.  The parties had difficulty meeting the mortgage payments on their home, and the husband knew this.

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            Minton v. Comm’r, T.C. Memo. 2018‑15, 2018 WL 718520 (2018)

 

(a) Facts: A woman married a man who ran a struggling air conditioner business.  The wife was aware that the business was struggling, as the parties had difficulty paying their bills, but the husband convinced her that a big contract was coming and success was just around the corner.  He even convinced her to make a tax-penalized early withdrawal from her 401(k) plan and invest the funds in his business.  The wife was abused verbally during the marriage, but not physically.

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Cojocar v. Comm’r, T.C. Memo. 2017‑189, 2017 WL 4321149 (2017)

 

(a) Facts: A husband and wife filed joint tax returns from 2009 to 2012.  The 2011 return reported $170,870 in income for the husband, $30,870 in income for the wife, and $289 in interest income.  The parties did not pay the tax reported on the return.

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Gebman v. Comm’r, T.C. Memo. 2017‑184, 2017 WL 4158699 (2017)

 

(a) Facts: A husband and wife signed a joint tax return.  The IRS assessed a deficiency.  Both parties sought relief in the Tax Court.

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            Jacobsen v. Comm’r, T.C. Memo. 2018‑115, 2018 WL 3598803 (2018)

 

(a) Facts: The husband worked 12-hour shifts 14 days per month as a machine operator at a factory.  He also operated a home inspection business.  The wife was employed as an accountant and also managed the finances of both the home inspection business and the family.  The husband never reviewed bank or credit statements or otherwise examined the parties’ finances.  “Petitioner relied on Ms. Lemmens to handle the family finances because of her training as an accountant.”  2018 WL 3598803, at *1.

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Dear Carolyn,

I think my husband and I may be getting separated and divorced, and I am concerned about our 2016 tax return, which has not been filed yet. The tax return is under an extension.  My husband has a small business in Greensboro, and I have no idea if he reports all of the income in the business.   I have heard that I can be responsible if I sign the return.  He never gives me a copy.  Do you have any thoughts on this issue?  Do I have to worry?

~ Worried and in the Dark Continue reading →

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Hiramanek v. Comm’r, T.C. Memo. 2016-92, 2016 WL 2763870 (2016)

Facts: The husband prepared a joint tax return for tax year 2006 and asked the wife to sign it. She refused to sign without reading it, and he permitted her to take a quick glance at the return. She noticed that the return contained a $35,000 casualty loss deduction for a break-in to the couple’s car while they were on vacation in Hawaii. Believing the deduction overstated, she refused to sign. The husband threatened and physically abused her for several hours, and she finally made a scribble on the signature line. The husband’s physical abuse was consistent with other physical abuse which the wife endured during the marriage. Continue reading →

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Hardin v. Comm’r, T.C. Memo. 2016-141, 2016 WL 4006806 (2016)

Facts: Husband and wife were married in During the marriage, the husband was partner in a law firm, and he also ran a sports management business. The wife was owner and president of a financial planning company. The husband was not involved with the operation of the wife’s business. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group

Hollimon v. Comm’r, T.C. Memo. 2015-157, 2015 WL 4747779 (2015)

(a) Facts: During their marriage, the parties established and worked for a business providing temporary staffing to hospitals. The wife testified that the husband ran the business and she was an employee. The husband testified that the parties ran the business together. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group

Sapp v. Comm’r, T.C. Memo. 2015-143, 2015 WL 4639260 (2015)

(a) Facts: The IRS assessed deficiencies on a husband and wife’s joint income tax returns for 2004, 2006, and 2008. The parties appealed to the Tax Court, and the wife sought both mandatory and discretionary innocent spouse relief. The IRS conceded that relief was appropriate, but the husband argued otherwise. Continue reading →