North Carolina Divorce Lawyers Blog

Articles Posted in Rules

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Most people assume that if someone lives in another state, they can’t be brought into court in North Carolina (or wherever you live). But family law is rarely that simple. When children are involved, courts look closely at a parent’s connections to the state and whether their actions had an impact there. That’s exactly what the North Carolina Court of Appeals addressed in Ziegler v. Ziegler. Continue reading →

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All court cases must follow certain rules and processes that dictate how they progress through the system and reach a resolution. Divorce cases must adhere to civil procedure, which includes strict rules regarding elements like pleadings, discovery, hearings, and evidence. Failure to meet any of the requirements of civil procedure could result in evidence being excluded, unfavorable rulings, or even sanctions. Continue reading →

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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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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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In civil cases, such as divorces and equitable distribution matters, the defendant must be served with the summons and complaint prior to the date of the hearing. While process servers and the local Sheriff’s department can serve legal documents, you may also be able to serve the opposing party by mail. Continue reading →

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It is common practice for parties in a case to exchange evidence and information. This process is called discovery. There are strict rules and requirements for discovery, and failing to comply with requests from the opposing party may adversely affect your case.

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PAYIN V. FOY, 2023-NCCOA-______ (2023)

A civil lawsuit commences with the filing of a complaint with the court. That is the law in North Carolina. I recall in my first year of law school that my civil procedure professor stressed – and I mean really stressed – the importance of Notice and the Opportunity to be Heard. The bedrock of the legal system is upon that notice and that opportunity to be heard. Below is a published case the neatly discusses what happens when just a complaint is filed, and no summons issued. Continue reading →

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