Browse Innocent spouse (Taxation) topic

Subtopics (4) Analysis Cases Laws, regulations and rules Taxation

Articles 1-62 out of 62 article(s) Title Author Type Date Words The long arm of community property laws. Stevens, Michael G. Aug 1, 2009 6894 Time limit for equitable relief struck down, de novo standard applied. Schnee, Edward J. Jul 1, 2009 1186 Limitation period for equitable innocent spouse relief held invalid. Beavers, James Jun 1, 2009 1378 Tax Court not limited to administrative record in innocent spouse cases. Beavers, James Apr 1, 2009 863 Widow of ex-San Francisco mayor held to be an innocent spouse. Mannino, Laura Lee Nov 1, 2008 592 Sec. 6015 does not preempt state community property law for refund purposes. Beavers, James Oct 1, 2008 1106 Tax Court does not have jurisdiction over duplicate request for relief. Beavers, James Sep 1, 2008 915 Knowing but innocent. Mannino, Laura Lee Sep 1, 2008 747 Taxpayer must file jointly to qualify as innocent spouse. Nevius, Alistair M. Jul 1, 2008 461 Till death or (section) 6015(e)(4) do us part. Mannino, Laura Lee Feb 1, 2008 365 IRS changes procedures for equitable innocent spouse cases. O'Driscoll, David Nov 1, 2006 692 Innocent spouse relief reversed. Schnee, Edward J. Aug 1, 2006 468 Innocent spouse provisions and community property. Pulliam, Darlene Jun 1, 2006 788 Appealing innocent spouse relief. Schnee, Edward J. Jun 1, 2006 470 Deficiency notice required for innocent spouse Tax Court petition. O'Driscoll, David May 1, 2006 559 Treatment of community income for spouses living apart. Karnes, Darla Apr 1, 2006 5015 Treatment of community income for spouses living apart: Sec. 66 may relieve a separated spouse of the duty to report a portion of the other spouse's community property income. Part I of this two-part article discusses the requirements for relief under sec. 66(a) and denial of community property benefits under sec. 66(b). Karnes, Darla Mar 1, 2006 4254 Adequate notice of innocent spouse rights. O'Driscoll, David Jan 1, 2005 737 Nonelecting spouse may intervene in support of innocent spouse relief. Van Arsdalen, Diana Oct 1, 2004 786 Nonelecting innocent spouse rules. Schnee, Edward J. Aug 1, 2004 514 IRS further clarifies innocent spouse equitable relief. Goodman, Steven S. Mar 1, 2004 2241 Separate liability requirements must be met prior to spouse's death. O'Driscoll, David Mar 1, 2004 947 Are tax indemnity payments to an ex-spouse taxable? Daher, Dominic L. Feb 1, 2004 786 Prior closing agreement subject to innocent spouse provisions. Beck, Allen M. Oct 1, 2003 1105 Administrative appeal rights in innocent spouse cases. Ely, Mark H. Oct 1, 2003 679 Nonrequesting spouse may seek administrative appeal of innocent spouse relief. O'Driscoll, David Jun 1, 2003 489 Joint return required for equitable innocent spouse relief. Driscoll, David Apr 1, 2003 357 Is the Tax Court becoming a divorce court? The answer could change how the innocent spouse rules are interpreted. Cozort, Larry A. Feb 1, 2003 3984 Expanded innocent spouse relief. Schneid, Joe Dec 1, 2002 899 Innocent spouse relief. (Regulations). Laffie, Lesli S. Sep 1, 2002 329 Husband's fraud will not toll limitations period for spouse's split-gift tax return. Fiore, Nicholas J. May 1, 2002 1180 Defining the revised innocent-spouse provisions. Ely, Mark H. Apr 1, 2002 2760 The continuing evolution of the "new" innocent spouse rules as implemented and interpreted by the Internal Revenue Service and the courts. Sheehy, Frances D.; Scaletta, Anthony J. Mar 1, 2002 3724 Have the new innocent spouse rules, as applied and interpreted by the IRS and the courts, resulted in the relief which Congress envisioned in enacting the 1998 legislation? Sheehy, Frances D.; Scaletta, Anthony J. Feb 1, 2002 4516 Nonelecting decedent's trust may challenge innocent-spouse relief to ex-wife. Fiore, Nicholas J. Nov 1, 2001 486 Expanded innocent spouse relief. Schnee, Edward J. Oct 1, 2001 415 Innocent spouse prop. regs. offer relief. Foran, Michael F. Oct 1, 2001 8452 Executor may not elect innocent spouse relief on behalf of deceased spouse. Fiore, Nicholas J. Jul 1, 2001 1085 Shopaholic wife, clueless husband. Jul 1, 2001 292 Innocent spouse provisions. Schnee, Edward J. Jun 1, 2001 628 Innocent spouse/domestic violence. Laffie, Lesli S. Apr 1, 2001 368 The Tax Court's enhanced power to help innocent spouses. Laffie, Lesli S. Feb 1, 2001 1329 Update on innocent spouse relief. Ely, Mark H. Jan 1, 2001 1605 Spouses can challenge innocent spouse relief petitions. Ozello, James Jan 1, 2001 523 Ex-spouse was entitled to intervene in "innocent spouse" suit. Fiore, Nicholas J. Oct 1, 2000 628 Spouse relief can now be challenged. Lynch, Michael Aug 1, 2000 84 Innocent spouse relief. Laffie, Lesli S. Jul 1, 2000 878 How innocent spouses spell relief. Fleischman, Gary M. Mar 1, 2000 3769 Innocent spouse rules provide relief. Foran, Michael F. Jan 1, 2000 4942 Innocent spouse relief denied for attorney with actual knowledge. Larue, John J. Oct 1, 1999 525 Innocent spouse provisions. Fiore, Nicholas Oct 1, 1999 635 Innocent vs. injured spouse - very different relief. Phillips, Bernie Oct 1, 1999 731 The innocent spouse rule. McFarland, Joseph B. Feb 1, 1999 3429 Domestic relations provisions of the IRS Restructuring and Reform Act of 1998. Steinberg, Robert S. Dec 1, 1998 2772 Increased protection for innocent spouses. Allen, Noelle Oct 1, 1998 832 Innocent Spouse Relief. Phillips, Bernie Oct 1, 1998 585 Innocent spouse relief. Allen, Noelle Oct 1, 1997 836 Wife granted innocent spouse relief from husband's disallowed deductions. Sep 1, 1997 1260 Protecting innocent spouses. Smith, Darlene A. Jul 1, 1994 2219 Qualifying as the innocent spouse. Knight, Ray A.; Knight, Lee G.; Lee, Philip K. Feb 1, 1994 3873 Innocent spouse relief: liberalization of the lack of knowledge requirement. Zimmerman, John C. Apr 1, 1993 5885 Innocent-spouse relief can be granted as to Form 1045. Brief Article Feb 1, 1992 228