Innocent spouse relief

[cissycicle]

What is the name of your state? Not sure
I recently requested relief from liability on a joint return filed with my now former husband. The tax year in dispute ended 12-31-1998. I filed my request as an "innocent spouse" when I received a demand for payment. A preliminary determination has been made which is favorable to me. The person I filed with (former husband) has the opportunity to appeal the decision, however no legitimate arguements exist which would serve to cause a reversal.

My former husband now presents the argument to my legal counsel, that the divorce decree outweighs any independent rulings made by the IRS. Is this factual or wishful thinking on his part? When I entered that marriage, I had and continue to have a stable income which was taxed appropriately.

CissyWhat is the name of your state?

[LdiJ]

Originally Posted by cissycicle

What is the name of your state? Not sure
I recently requested relief from liability on a joint return filed with my now former husband. The tax year in dispute ended 12-31-1998. I filed my request as an "innocent spouse" when I received a demand for payment. A preliminary determination has been made which is favorable to me. The person I filed with (former husband) has the opportunity to appeal the decision, however no legitimate arguements exist which would serve to cause a reversal.

My former husband now presents the argument to my legal counsel, that the divorce decree outweighs any independent rulings made by the IRS. Is this factual or wishful thinking on his part? When I entered that marriage, I had and continue to have a stable income which was taxed appropriately.

CissyWhat is the name of your state?

Yes, and no. The state court has no power over the IRS or the tax laws/regs. The IRS will find according to tax law.

However, if the IRS ruling contradicts state court orders, then its possible that a state court could take action against you to enforce its rulings.

For example: If your divorce decree says that you are responsible for 1/2 of his tax debt, but the IRS doesn't hold you responsible for that and you don't pay.....then a state court judge could find you in contempt, and place a judgement against you.