--- title: "Innocent Spouse After Divorce & Remarriage" type: "post" published_at: "2019-10-24T22:59:36+00:00" modified_at: "2019-11-09T17:59:06+00:00" url: "https://bestirscpa.com/innocent-spouse-j-frank-best-cpa/" excerpt: "A recent Tax Court decision was reported dealing with Innocent Spouse. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current..." markdown_url: "https://bestirscpa.com/innocent-spouse-j-frank-best-cpa.md" --- - Post published:October 24, 2019 A recent Tax Court decision was reported dealing with **Innocent Spouse**. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. **Innocent Spouse** **Taxpayer Can’t Claim Abuse Occurred After Divorce and After Remarrying:**In Jones v. Comm’r, T.C. Memo. 2019-139, the Tax Court disallowed a taxpayer’s claim for innocent spouse relief under Code Sec. 6015(f) with respect to underpayments of tax for years 2009 and 2010. The court rejected the taxpayer’s assertion that she was emotionally mistreated by her ex-spouse with whom she had filed the joint tax returns at issue after noting that the alleged abuse supposedly occurred after the dissolution of the couple’s marriage and the filing of the returns at issue, as well as after the taxpayer had married another man. Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 ## LLMS - [llms.txt](https://bestirscpa.com/llms.txt) Markdown text overview for AI agent consumption - [llms-full.txt](https://bestirscpa.com/llms-full.txt) Complete website text in markdown format for AI agent consumption