Summary
The wife of a drug-addicted attorney could obtain innocent spouse relief because equitable factors such as the psychological abuse she suffered outweighed her actual knowledge of nonpayment, the U.S. Tax Court has ruled. The taxpayer was the stay-at-home wife of a lawyer who controlled the couple's finances and never let her see their tax returns, except when he needed her signature. He stopped paying their taxes in 1996.
The couple declared bankruptcy and eventually separated. Her request for innocent spouse relief was denied based on a finding that she should have known the taxes would not be paid, despite a letter describing her husband's deceptions and the psychological abuse he subjected her to over the years.See the full content of this document
Extract
Innocent Spouse Tax Relief Granted Based On Abuse, Rules U.S. Tax Court
She appealed the IRS's decision, arguing the abusive s...
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