This Article asks whether the reasonable woman should become the standard for women seeking relief from tax liabilities under the innocent spouse provision of the I.R.C. and whether an even more specific standard should be adopted for women who are also going through divorce or are in similar situations
Under existing law spouses are jointly and severally liable for taxes assessed with respect to their...
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax con...
In response to the sham divorce tactic, the IRS recently issued Revenue Ruling 76-255. The author,...
This paper reviews the statutory requirements for obtaining the innocent spouse relief, briefly iden...
Article published in the Michigan State University School of Law Student Scholarship Collection
The authors review decisions made under Section 6013(e) of the Internal Revenue Code, and conclude t...
This article provides a framework for such interpretation and implementation of the new innocent spo...
Fourteen years ago, members of Congress sympathetically listened as divorcees testified to their str...
The filing of a joint return by a married couple usually results in overall tax savings. The downsid...
This Note contends that the primary/secondary modification is unconstitutional because it ignores ...
The author believes that applying the provisions of the Internal Revenue Code governing the tax trea...
Under existing law spouses are jointly and severally liable for their joint tax returns. As a result...
Part One of this Note details the historical background of joint and several liability in federal in...
Every time spouses sign joint returns, knowingly or not they accept joint and several liability, mea...
This article analyzes in detail the provisions of the 1984 Tax Reform Act relating to property settl...
Under existing law spouses are jointly and severally liable for taxes assessed with respect to their...
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax con...
In response to the sham divorce tactic, the IRS recently issued Revenue Ruling 76-255. The author,...
This paper reviews the statutory requirements for obtaining the innocent spouse relief, briefly iden...
Article published in the Michigan State University School of Law Student Scholarship Collection
The authors review decisions made under Section 6013(e) of the Internal Revenue Code, and conclude t...
This article provides a framework for such interpretation and implementation of the new innocent spo...
Fourteen years ago, members of Congress sympathetically listened as divorcees testified to their str...
The filing of a joint return by a married couple usually results in overall tax savings. The downsid...
This Note contends that the primary/secondary modification is unconstitutional because it ignores ...
The author believes that applying the provisions of the Internal Revenue Code governing the tax trea...
Under existing law spouses are jointly and severally liable for their joint tax returns. As a result...
Part One of this Note details the historical background of joint and several liability in federal in...
Every time spouses sign joint returns, knowingly or not they accept joint and several liability, mea...
This article analyzes in detail the provisions of the 1984 Tax Reform Act relating to property settl...
Under existing law spouses are jointly and severally liable for taxes assessed with respect to their...
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax con...
In response to the sham divorce tactic, the IRS recently issued Revenue Ruling 76-255. The author,...