In Brooks Lee v. Lee, 212 Ohio 373, Ohio Court of Appeals, 10th Appellate District (2012), the former husband appealed the decision of the trial court finding him in contempt on several grounds. The case involved cross...
Category: TAX
IRS ANNOUNCES PENALTY RELIEF, NEW AUTOMATIC INSTALLMENT PAYMENT GUIDELINES AND STREAMLINED OFFER IN COMPROMISE PROCEDURES
March 7, 2012
The full text of IR 2012-31 is reproduced below: WASHINGTON — The Internal Revenue Service today announced a major expansion of its “Fresh Start” initiative to help struggling taxpayers by taking steps to provide new...
The Innocent Spouse case of the month is Ladehoff v Commissioner, T.C. Summary Opinion 2012-15 (February 27, 2012). This case was heard under the Small tax case procedures, elected by the petitioner under Section 7463, and...
IRS TAX TIP 2012-23: The IRS released 5 tips for newly divorced or married taxpayers which are reproduced below: If you changed your name after a recent marriage or divorce, the IRS reminds you to take the necessary steps to...
INNOCENT SPOUSE CASE OF THE MONTH: WHAT WAS IRS THINKING?
February 1, 2012
The Innocent Spouse case of the month is Wickman v. Commissioner, T.C. Summary Opinion 2012-8 (January 25, 2012). This case was heard under the Small tax case procedures, elected by the petitioner under Section 7463,...