Preliminary Issues

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 31-38

PRELIMINARY ISSUES

1-1

CHAPTER 1

PRELIMINARY ISSUES

§1.1 RESPONSIBILITY TO PRESENT TAX ISSUES

§1.2 [RESERVED]

§1.3 MANNER OF PRESENTATION

§1.4 DIVORCE COURT’S ORDERS DO NOT CONTROL TAX CONSEQUENCES

§1.5 TAX CONSEQUENCES MUST BE CONSIDERED IN DIVORCE AGREEMENTS

§1.6 UNKNOWN TAX CONSEQUENCES

§1.7 TAX COURT DECISIONS

§1.8 AUTHORITATIVE TAX RESOURCES

§1.9 PRIVATE LETTER RULINGS

§1.10 TAX ADVICE FROM DIVORCE ATTORNEY

§1.11 LACK OF PROPER TAX ADVICE FROM C.P.A. OR ENROLLED AGENT

§1.12 JUDGE’S DUTY TO REPORT TO I.R.S. (WHISTLE-BLOWING)

§1.13 EXPERT’S DUTY WHEN FACED WITH TAX UNDERPAYMENTS