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.