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Innocent Spouse

No innocent spouse relief for wife where husband not deceptive and wife didn’t ask questions

No innocent spouse relief for wife where husband not deceptive and wife didn’t ask questions

Arobo, TC Memo 2016-66 The Tax Court has held that where a couple filed jointly, the husband had always been the primary financial provider, and their lifestyle hadn’t changed from earlier years when the couple reported significant business income on their returns, the wife did not qualify for innocent spouse relief with respect to their […]

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Proposed regs cover many spouse relief subjects

Proposed regs cover many spouse relief subjects

Preamble to Prop Reg11/19/2015; Prop Reg § 1.66-1,Prop Reg § 1.66-2, Prop Reg § 1.66-3 , Prop Reg § 1.66-4, Prop Reg § 1.6015-1, Prop Reg § 1.6015-2, Prop Reg § 1.6015-3 , Prop Reg § 1.6015-4, Prop Reg § 1.6015-5, Prop Reg § 1.6015-6 , Prop Reg § 1.6015-7, Prop Reg § 1.6015-8 IRS […]

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Tax Court – No equitable innocent spouse relief for husband who knew of wife’s fraudulent scheme

Tax Court – No equitable innocent spouse relief for husband who knew of wife’s fraudulent scheme

Williams, TC Memo 2015-198 The Tax Court has held that a husband who not only knew that his wife was engaging in a fraudulent scheme to underreport the couple’s taxable income, but whose actions contributed to her deciding to underreport, could not obtain equitable innocent spouse relief. Click here for the Opinion of the Court. […]

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Tax Court Allows Taxpayer To Withdraw “Stand Alone” Innocent Spouse Petition

Tax Court Allows Taxpayer To Withdraw “Stand Alone” Innocent Spouse Petition

Davidson, (2015) 114 TC No. 13 The Tax Court has held that it has discretion to allow a taxpayer to withdraw her “stand alone” petition seeking review of IRS’s denial of innocent spouse relief because the petition did not invoke the Court’s deficiency jurisdiction under Code Sec. 6213 or otherwise require it to enter a […]

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Washington Alert – TIGTA Report on IRS and ACA; Taxpayer ‘fundamental rights’; CBO Report on SSA benefits

Washington Alert – TIGTA Report on IRS and ACA; Taxpayer ‘fundamental rights’; CBO Report on SSA benefits

During the second half of fiscal year 2014, the Treasury Inspector General for Tax Administration (TIGTA) completed 75 audits and 1,636 investigations, according to a report the agency recently released. (Semiannual Report to Congress – April 1, 2014-Sept. 30, 2014) TIGTA’s combined audit and investigation efforts “recovered, protected and identified monetary benefits totaling $16.6 billion,” […]

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Tax Court – No relief for spouse who generated most of the couple’s tax liability

Tax Court – No relief for spouse who generated most of the couple’s tax liability

Lindsay M. Johnson, Petitioner, and Joshua T. Hart, Intervenor, TC Memo 2014-240 The Tax Court has denied a dental surgeon equitable innocent spouse relief from a joint tax liability with her former husband that mostly resulted from her self-employment as a dentist and the sale of her practice. Click here for the Opinion of the […]

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No alimony deduction for equalization payment to former spouse

No alimony deduction for equalization payment to former spouse

Roscoe Jerome McNealy, TC Summary Opinion 2014-14. In a summary opinion, the Tax Court has held that an individual’s equalization payment to his former wife could not be deducted as alimony. The payment didn’t qualify as alimony because it was a property settlement, and the payor was obligated to make it even if the spouse […]

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Unlike IRS, Tax Court weighs factor as one for granting equitable spousal relief

Unlike IRS, Tax Court weighs factor as one for granting equitable spousal relief

Julie G. Howerter, et al., TC Summary Opinion 2014-15.  In a TC Summary Opinion, the Tax Court has concluded that a taxpayer qualified for equitable relief under Code Sec. 6015(f). In making this determination, the Court rejected IRS’s position in a Revenue Procedure and held that a spouse not receiving a significant benefit from the […]

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9th Circuit Case of Wilson Allows Innocent Spouse Relief Based On New Evidence

9th Circuit Case of Wilson Allows Innocent Spouse Relief Based On New Evidence

In a victory for taxpayers, particularly here in California (which is within the jurisdiction of the 9th Circuit Court of Appeals), the 9th Circuit Court of Appeals affirmed the U.S. Tax Court in Wilson v. Commissioner, holding that the U.S. Tax Court has the authority to beyond the “administrative record” and go on a “fact […]

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IRS Alert: Injured or Innocent Spouse Tax Relief

IRS Alert:  Injured or Innocent Spouse Tax Relief

Editor’s Note:  I have previously written about “innocent spouse relief” available to Taxpayers.  This article focuses on the highlights and requirements per IRS. Injured or Innocent Spouse Tax Relief You may be an injured spouse if you file a joint tax return and all or part of your portion of a refund was, or is […]

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Legislation Alert: A touch of agony – – U.S. Passport denied and revoked if you owe more than $50,000 to IRS

Legislation Alert:  A touch of agony – – U.S. Passport denied and revoked if you owe more than $50,000 to IRS

Editor’s Note:  In a proposed bill certain to spark controversy, proposed legislation would ban taxpayers from obtaining passports (or having them revoked) if the collective balance owed to the Internal Revenue Service is greater than $50,000.00.  In S. Bill 1813   introduced in November 2011 by Sen. Barbara Boxer, D-California, and was passed by the Senate […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney