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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Which filing status is the best option for you on your federal income tax return this year? More than one may apply, such as deciding with your spouse whether to file jointly or separately, but if you plan on filing as head of household, you must be sure you meet the requirements. Continue reading →

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Members of some religious groups can submit a request to be exempt from the Social Security tax, but this choice may limit the tax credits you can claim on your federal return. For example, in order to claim a child tax credit, your child must have a Social Security number. A child who has an individual taxpayer identification number (ITIN) will not qualify. Continue reading →

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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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After you file a divorce complaint in North Carolina, you must serve your spouse with the complaint and the summons. There are somewhat complex requirements for how a spouse must be served with these legal documents. You cannot hand the divorce complaint and summons to your spouse personally; with limited exceptions, you must use one of the following methods:

  • Service by the sheriff’s department
  • Service by a private process server
  • Certified or registered mail with return receipt requested

If mailing the complaint and summons, you may use the United States Postal Service, UPS, or FedEx. You must file proof of service with the court to show your spouse received the documents. 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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North Carolina’s domestic violence law has undergone changes in recent years, expanding the types of qualifying relationships and the list of people who can be charged. Previously, the law limited domestic violence charges in relationships to a man who assaulted his female partner. If a woman was found guilty of a similar act of violence, she would likely face simple assault charges, which often carried lesser penalties. The state’s updated legislation encompasses broader definitions of who can be charged with domestic violence. Continue reading →