North Carolina Divorce Lawyers Blog

Articles Tagged with family law

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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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Spouses going through the divorce process should not necessarily assume that the facts will speak for themselves or that they don’t need to take an active role in their divorce proceedings. Important matters are discussed at each hearing; every document the court asks for is vital to the case; and parties will not always get another chance to make their arguments. Continue reading →

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Ladies and gentlemen, if I may have your attention,

Let’s raise a glass to the Woodruff Family Law team,

Where we stand together, ready to share,

In this journey of life where we take legal care. Continue reading →

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When requesting a modification to spousal support, the requesting party must show that there has been a substantial change in circumstances to warrant an adjustment. A spouse paying support may believe that a decrease in their income is sufficient to establish a change in circumstances, but do North Carolina courts agree? Continue reading →

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Legal custody and physical custody are not the same thing. While both are brought up in North Carolina custody cases, they deal with two different aspects of parenting. Physical custody applies to the parent that has the child in their care. Essentially, the parent with whom a child lives most of the time has physical custody. Legal custody carries the right and responsibility to decide on important matters for a child’s welfare and best interest. Continue reading →

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North Carolina courts consider certain acts of marital misconduct when ruling on issues like spousal support and alimony. If a dependent spouse is found to have engaged in illicit sexual behavior during the marriage, the court may not award alimony. There are exceptions to this, such as if the other spouse granted permission or if both spouses had affairs, but this is the general rule courts follow when ruling on alimony in North Carolina. Continue reading →

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A spouse may be required to pay their spouse’s attorney fees in a North Carolina divorce. There are various situations in which this could occur, such as if one spouse filed a frivolous action. Attorney fees may also be awarded if the spouse requesting attorney fees does so in good faith and does not have the means to cover the costs. Continue reading →

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The courthouse where a divorce complaint is filed is called the venue. Determining which venue to file in is important because only the proper venue can rule on a case. North Carolina law states that the venue for legal action is the county in which either party to the case lives, but identifying which court is the correct venue to initiate your divorce action can be more complicated. Continue reading →

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On a national level, the number of marriages has begun to increase after taking a dive in the couple of years following the COVID-19 pandemic. Even though more people may be getting married now, there are still a significant number of unmarried couples who live together in North Carolina. If you are unmarried, does North Carolina allow a lesser-earning or dependent partner to receive alimony or to seek equitable distribution during a breakup? Continue reading →