The Tax Court held that a taxpayer was entitled to equitable relief under IRC § 6015(f) for her husband’s half of the additional 2002 and 2003 federal income tax liabilities reported on court-ordered ...

Taxpayers seeking innocent spouse relief under Sec. 6015 could face an unexpected consequence when there is no remaining tax liability for a tax year but for which additions to tax, penalties, and/or ...

As courts across Pennsylvania continue to confront the growing challenges of housing affordability and residential stability, the tension between equitable relief and procedural rigor has become ...

The judge noted a split between other courts in the district about whether quantum meruit claims can be maintained against third-party beneficiaries to the BCBS Illinois contract. The court said it ...

You and your spouse may no longer be together, but unfortunately, that does not change your tax liability for the taxes you filed together — unless you qualify for innocent spouse relief. If you were ...