innocent spouse relief Archives

Tax Court

Is the Deadline to File a Tax Court Petition Jurisdictional?

Whether the deadlines to file a United States Tax Court petition are jurisdictional has been a developing issue over the last two years and has been discussed in previous issues of the EA Journal (see the Fall 2023 and Spring 2024 Tax Cou... Thomas Gorczynski, EA, USTCP

Winter 2024, Tax Court, petition, Frutiger, Belagio Fine Jewelry, §7436, collection due process, Notice 2016-30, Boechler, §7502, §6015, innocent spouse relief, CDP

Feature Article

Navigating Tax Relief: Understanding Injured Spouse vs. Innocent Spouse Relief

Tax professionals often encounter complex situations where marital obligations intersect with tax liabilities, especially when dealing with joint returns. In such cases, both spouses assume ... Desmond Hudson, EA

Fall 2024, Feature Article, tax relief, injured spouse relief, Form 8379, Form 8857, innocent spouse relief

Tax Court

Recent Passport Cases in the Tax Court

In 2015, Congress added §7345 to the Internal Revenue Code (IRC). Under §7345(a), if the Internal Revenue Service (IRS) certifies that a taxpayer has a “seriously delinquent tax debt,” a taxpayer may h... Thomas Gorczynski, EA, USTCP

Winter 2023, Tax Court, debt, §7345(d), Tax Court, §6331, collection, §7459(d), Passport, §6213, §7345, deficiency case, offer in compromise, installment agreement, §6015, Meduty, innocent spouse relief, §7345(a)

Tax News Briefs

Be Careful of What You Post Online

When married couples file a joint tax return, they are both liable for any tax due on the return. A spouse may seek relief from joint and several liability under the procedures established in Internal Revenue Code (IRC) §6015(b) if:i A) A joint r... TheTaxBook

Summer 2023, Tax News Briefs, ethics, §6015(f), §6015(e)(7), §6015(b), §6015, internet, blog, innocent spouse relief