North Carolina Divorce Lawyers Blog

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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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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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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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March is Women’s History Month, a time to celebrate the achievements of the countless women who have shaped the course of history.  In the legal world, the Supreme Court is the pinnacle of the judiciary, and the six women who have served as Supreme Court Justices have played a major part in the Court’s evolution.  As we celebrate Women’s History Month, let’s take a moment to honor their legacies and celebrate their invaluable contributions to the Court. Continue reading →

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For unmarried parents, deciding which parent claims the child on their taxes is a common discussion point around the beginning of each year. Some divorce decrees or custody orders include stipulations for which parent can claim the child, but this is not always the case. If you do not have a court-ordered agreement, determining who qualifies for the earned income tax credit is crucial to ensure compliance with federal law. Continue reading →

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North Carolina domestic violence charges can be filed against someone who has used or tried to use physical force against someone they have or have had a close personal relationship with. Not every relationship is included in General Statute Section 14-32.5, but charges can be filed if the abuser is one of the following:

  • A current or former spouse, guardian, or parent of the victim
  • A parent to a child shared by the victim
  • Someone who has or is cohabiting with the victim as a spouse, guardian, or parent
  • Someone currently or previously in a dating relationship with the victim

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Spouses going through divorce proceedings in North Carolina may eventually have the option to file an appeal of a final order, but appealing a decision is not as easy as filing one or two documents. There are extensive requirements, and while some are relatively simple, like the requirement that the appeal be filed within 30 days, others, like the appellate court’s record, require strategic planning. Continue reading →

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Regular employment income is not the only type of income that can be used to determine child support obligations in North Carolina. The state’s child support guidelines allow a variety of financial sources to be considered as income for support purposes, including salaries, wages, commissions, dividends, pensions, trusts, unemployment benefits, gifts, prizes, and self-employment income. Continue reading →

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Self-executing modifications are provisions within a contract or order that amend the terms upon a specified event that may occur in the future. The legality of these provisions varies from state to state; some states have determined that self-executing modifications are typically illegal, and others have yet to make any clear or definitive decisions about the legality of such terms.

The North Carolina Court of Appeals case of Madison v. Gonzalez-Madison involved a self-executing modification in a custody order, and the appellate court’s ruling provided clarification on North Carolina’s laws regarding this issue. Continue reading →

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Courts in North Carolina often enter temporary orders on child custody because time is of the essence in such an important issue. These temporary orders must be followed until the court makes a final ruling, but temporary and permanent orders are handled differently in terms of requesting changes. Is returning to court for a final ruling the only way for an order to become permanent? Continue reading →