In one case, a married couple filed a joint return but didn’t pay the tax owed or the penalties assessed. The husband tried to avail himself of the “innocent spouse” rules in order to reduce his joint liability in half. His wife had filed for bankruptcy and her income tax liabilities were discharged by a bankruptcy court. As a result, the IRS created a separate account for the husband. The U.S. Tax Court rejected the husband’s petition to pay only half of the tax owed and denied him a refund for amounts the IRS applied from other tax years. (TC Summary Op 2019-5)

By | 2019-03-21T13:50:55+00:00 March 21st, 2019|Federal Tax Posts|Comments Off on 03/21/2019