North Carolina Divorce Lawyers Blog

Articles Tagged with IRS

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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Palomoares v. Comm’r, T.C. Memo. 2014-243, 2014 WL 6778542 (2014)

(a) Facts: A husband and wife lived in Washington State. The wife was not fluent in English and mostly spoke Spanish.

The parties separated in 2005, and the wife filed sole tax returns for 2006 and 2007, claiming refunds. The IRS rejected the wife’s claims, as it seized the amount of her refunds to satisfy unpaid tax liability from the parties’ joint 1996 tax return. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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Johnson v. Comm’r, T.C. Memo. 2014-240, 2014 WL 6676824 (2014)

(a) Facts: During her marriage, the wife owned and operated a dental practice. The parties filed a joint tax return in 2007, which correctly reported the tax due, but the parties had financial problems and were not able to pay the tax.

In 2010, the parties were divorced in California. Their settlement agreement provided that they would share tax debts equally. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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Demeter v. Comm’r, T.C. Memo. 2014-238, 2014 WL 6645592 (2014)

(a) Facts: A husband and wife were  married. During the marriage, the husband started a business, Sunshine Framing and Finishing (“Sunshine”). The wife was added as a vice president in 2008. She ran errands for the company and helped with its bookkeeping, but did not receive a salary. Sunshine’s bank account was used for personal expenses as well as business expenses; the parties had no individual bank accounts. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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Hammernik v. Comm’r, T.C. Memo. 2014-170, 2014 WL 4119398 (2014)

(a) Facts: A husband and wife were divorced in Wisconsin. In 2003, before the divorce, the husband’s business encountered hard times, and he withdrew $104,909 from his personal retirement account to pay living expenses. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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Varela v. Comm’r, T.C. Memo. 2014-222, 2014 WL 53656631 (2014)

(a) Facts: A husband and wife filed joint tax returns for 2007 and 2008. The IRS assessed deficiencies. The wife petitioned the Tax Court for innocent spouse relief, and the husband intervened, asking the court to deny the request. The court asked for briefs, and the husband failed to file one, but the court addressed the issues nevertheless. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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Obergefell v. Hodges, 135 S. Ct. 2584 (2015)

(a) Two years ago, it appeared that the United States would be divided for some years between states that recognize same-sex marriage, and states that do not recognize same- sex marriage. Continue reading →

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Porter v. Comm’r, T.C. Memo. 2015-141, 2015 WL 4638622 (2015)

(a) Facts: A husband and wife were divorced in Florida. The decree awarded the wife custody of the parties’ three children. It allowed the wife to claim the exemptions for the oldest and youngest children, but allowed the husband to claim the exemption for the middle child. The decree was signed only by the court. Continue reading →

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Henricks v. Comm’r, T.C. Memo. 2014-192, 2014 WL 4723148 (2014)

(a) Facts: A Florida divorce decree awarded custody of two children to the wife. It allowed the wife to claim one child as a dependent for tax purposes, and allowed the husband to claim the other child as a dependent for tax purposes. Both parties were ordered to fill out forms necessary to transfer the exemption. But the wife did not actually fill out and sign and forms, and the wife did not sign the court’s judgment.

The husband claimed the dependency exemption for the second child, as the decree clearly permitted. The IRS disallowed the dependency exemption and assessed a deficiency. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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McBride v. Comm’r, T.C. Memo. 2015-6, 2015 WL 393011 (2015)

(a) Facts: The taxpayer, his grown son and daughter, and his daughter’s child all lived in the same household. On her federal tax return, the daughter claimed an exemption for her child. On his federal tax return, the taxpayer claimed dependency exemptions for the son, the daughter, and her child. The IRS disallowed all three of the taxpayer’s exemption, and assessed a deficiency. Continue reading →