North Carolina Divorce Lawyers Blog

Articles Tagged with case analysis

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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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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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There are multiple requirements you should be aware of if you plan to appeal an alimony order in North Carolina, and the deadline for noting your appeal is among the most important. You have only 30 days to file your notice of appeal. Missing this deadline could result in the dismissal of your appeal. Two critical elements of North Carolina’s 30-day timeframe to file a civil appeal are when the clock starts counting down and what notification requirements exist. Continue reading →

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In custody and visitation cases, grandparents are considered third parties. North Carolina does not allow third parties to seek custody or visitation unless certain conditions are met. First, filing for visitation requires that the child’s family is not intact, which means there must be an ongoing issue like an open custody case or adoption proceedings. Continue reading →

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Jurisdiction is the authority of a particular court to hear and rule on a case, and it is a crucial part of any court proceeding. There are multiple types of jurisdiction, such as territorial and subject matter. Territorial jurisdiction refers to a court’s ability to hear cases relating to a certain geographic area. Subject matter jurisdiction determines a court’s authority to hear certain types of cases, like child custody and divorce.

While this may seem straightforward, jurisdiction can easily become a contested issue that can greatly impact the outcome of a case. Continue reading →

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There are some situations in which a non-parent may be required to pay child support in North Carolina, but there are strict requirements that must be met. In most cases, non-parents are not obligated to pay child support.

A recent Court of Appeals case dealt with this issue, stating that, in the absence of a parental relationship and a formal, written agreement, a non-parent cannot be made to pay child support. Continue reading →

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North Carolina child support is calculated using various elements like the needs of the child and the custody arrangements, but income is one of the most significant factors in child support determinations. In most cases, the income each parent presently and actually earns is used to calculate support obligations.

However, imputed income is sometimes calculated in select cases. Imputing income occurs when the court uses earning potential to calculate support amounts. Most often, courts impute income when one parent is underemployed or underearning and acts in bad faith to avoid paying support. Continue reading →

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Equitable distribution is available in North Carolina divorces whenever either party requests it. The court will determine the most equitable division of assets and debts, which is not always an equal split. Determining the most equitable distribution of the spouses’ property involves various factors, including: Continue reading →

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Grandparents can only file for visitation during an ongoing custody dispute between the parents or if they can prove the parents are unfit. What happens if the parents’ custody case is resolved before the court has a chance to decide on grandparent visitation? This was the question at the center of a recent North Carolina Court of Appeals case.

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