top of page
Search

2019 – 10/29

Writer's picture: Holly Roundtree CPAHolly Roundtree CPA

Spouses filing a joint federal income tax return generally are both liable for the tax owed. But, under certain conditions, one spouse may be able to avoid joint liability by qualifying for “innocent spouse relief.” In one case, the ex-wife of an attorney-turned-physician filed for this relief for multiple years of joint liability. The U.S. Tax Court noted that, while many factors were in her favor, other factors outweighed them, and relief was denied. The court said it was clear she had reason and opportunity to know that her ex-husband wasn’t paying their joint tax liabilities, in part because she’d participated in his multiyear practice of “simply not paying tax.” (TC Memo 2019-138)

16 views0 comments

Comments


© 2018 by Holly C Roundtree, CPA, PLLC

Holly C Roundtree, CPA, PLLC


Tel: 972-404-4434

Email: holly_roundtree@hcroundtreecpa.com​

Address: 13355 Noel Road, Suite 1960, 
One Galleria Tower
Dallas, Texas 75240

Contact Us
Social Media
Members
bottom of page