Individual With Unreported Unemployment Income Denied Spousal Relief
The United States Tax Court sustained an IRS deficiency determination against a couple, finding that the couple failed to report as income unemployment compensation the husband received; the court denied the husband’s request for innocent spouse relief, rejecting his unsupported claim that his estranged wife received and cashed the checks without his knowledge.
A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.
ALBERT ARIAS AGUDELO,
Petitioner,
AND CECILIA ARIAS,
Intervenor
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent