Injured Spouse Archive
Splitting the Refund When One Spouse Files Bankruptcy
August 10, 2021
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TweetShareSharePin0 Shares Three individuals who have all provided guest blogs for PT have co-authored a new ABA Tax Section Publication that could be important for those interested in tax controversy work: Litigating a Case in Tax Court by Sean Murphy Akins, Kandyce Lyndsey Korotky, and David M. Sams. Designed to cover every aspect of a
Offsetting Stimulus Payments Due to a Taxpayer in Bankruptcy
July 8, 2021
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TweetShareSharePin0 Shares The case of Lockhart v. CSEA, et al, No. 1:20-ap-00038 shows another facet of the offsetting of last year’s stimulus payments. In this case the taxpayer owed past due child support, which was the one type of debt to which the stimulus payments could be offset; however, he argues that the offset in
The Fourth Circuit and the Primacy of Refund Offsets in Bankruptcy
May 21, 2021
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TweetShare1SharePin1 Shares We welcome guest blogger Michelle Drumbl. Professor Drumbl runs the tax clinic at Washington & Lee Law School and teaches tax there as well. She started as a clinician at almost the same time I did, and it has been a pleasure to work with her over the years. Starting later this summer
IRS Form 8379: Injured Spouse Allocation
May 20, 2021
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TweetShare1SharePin1 SharesThe Internal Revenue Service (IRS) has the power to seize income tax refunds when a taxpayer owes certain debts, such as unpaid taxes or overdue child support. Sometimes, a married couple’s joint tax refund will be seized because of a debt for which only one spouse is responsible. When that happens, the other spouse
Injured Spouse
May 20, 2021
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TweetShareSharePin0 SharesInjured Spouse The phrase “injured spouse” has absolutely nothing to do with being literally hurt. In taxes, you may be an injured spouse if you file a joint tax return when your partner has past debts the IRS can collect. Also if you should be obtaining a reimbursement, the IRS could utilize all or
