The IRS determined that a husband-wife attorney team owed $207,000 in back taxes and $77,000 in penalties. The husband was a tax attorney. The wife had a law degree and taught school. After the Tax Court affirmed the decisiosn of the IRS, the wife, an attorney with MBA and Doctorate degrees in addition to her law degree, petitioned the Tax Court for relief from the tax bill under a section of the Tax Code that allows relief for “innocent spouses”. She testified that she did not understand the joint tax return, financial matters, checking accounts or credit card statements. The Tax Court ruled that her testimony was not credible and that she did not qualify as an innocent spouse for that reason and because she had participated in the original tax case by sitting at the table for parties and their attorneys. The Court of Appeals affirmed. The attorney-wife was represented by her tax-attorney-husband throughout. Frances Rogers v. The IRS (U.S. Court of Appeals for the 7th Circuit, Nov., 2018).
Lawyer Does Not Qualify as Innocent Spouse for Tax Purposes
On Behalf of David M. Duree and Associates, P.C. | Dec 8, 2018 | Uncategorized
Categories
Archives
- December 2022 (1)
- October 2022 (1)
- August 2022 (2)
- April 2022 (1)
- February 2022 (1)
- December 2021 (1)
- October 2021 (1)
- August 2021 (1)
- July 2021 (1)
- April 2021 (1)
- February 2021 (1)
- December 2020 (1)
- September 2020 (1)
- July 2020 (1)
- May 2020 (1)
- April 2020 (3)
- March 2020 (5)
- February 2020 (6)
- January 2020 (8)
- December 2019 (5)
- November 2019 (6)
- October 2019 (5)
- September 2019 (6)
- August 2019 (6)
- July 2019 (5)
- June 2019 (5)
- May 2019 (7)
- April 2019 (3)
- March 2019 (9)
- February 2019 (7)
- January 2019 (7)
- December 2018 (8)
- November 2018 (17)
- October 2018 (13)
- September 2018 (6)
- August 2018 (7)
- July 2018 (5)
- June 2018 (7)
- May 2018 (6)
- April 2018 (5)
- March 2018 (3)