Update on innocent spouse provisions
By Carlos A. Saavedra
Federal Taxation,
October 2000
The innocent spouse provisions of the Internal Revenue Code provide relief to a spouse from the joint and several liability of a joint return under Code section 6013(d)(3).
Procedure update
By Carlos A. Saavedra
Federal Taxation,
August 2000
U.S. Supreme Court confirms that, for refund purposes, remittances of wage withholding and estimated tax are deemed paid as of the normal due date of the income tax return.
Changes to the innocent spouse provisions: something old, something new
By Carlos A. Saavedra
Family Law,
June 2000
Code section 6013(d)(3) establishes joint and several liability for married taxpayers filing a joint income tax return. "Innocent Spouse" provisions refer to those Code provisions that create exceptions to this joint and several liability.
Procedure updates
By Carlos A. Saavedra
Federal Taxation,
April 2000
On December 7, 1999, the United States Supreme Court issued its opinion in Drye v. United States (No. 98-1101), 68 U.S.L.W. 4010 (Dec. 14, 1999), holding that a probate disclaimer did not defeat the reach of the federal tax lien over the disclaimed property.
Changes to the innocent spouse provisions: something old, something new
By Carlos A. Saavedra
Federal Taxation,
February 2000
Code section 6013(d)(3) establishes joint and several liability for married taxpayers filing a joint income tax return. "Innocent Spouse" provisions refer to those Code provisions that create exceptions to this joint and several liability.
Procedure update
By Carlos A. Saavedra
Federal Taxation,
November 1999
Code section 7122 authorizes the Secretary of the Treasury, and by delegation, IRS, to compromise any civil or criminal case.
Individual income tax update
By Carlos A. Saavedra
Federal Taxation,
June 1999
Most individual taxpayers that are homeowners can itemize deductions due to the deductions for real estate taxes and home mortgage interest.
Individual income tax updates
By Carlos A. Saavedra
Federal Taxation,
February 1999
For quite a number of years, the IRS' standard mileage rate for automobile business use generally increased slightly from one year to the next.
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