Tax Update For Week of Nov. 28th through Dec. 4th
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Tax Update For Week of Nov. 28th through Dec. 4th

ByJustin Hughes - JD, CPA, LLM

Tax Court Wife of Convicted White Collar Criminal Denied Innocent Spouse Relief Taxpayer-Wife sought relief from joint liability originating in part from Taxpayer-Husband’s embezzlement of funds from a church for which he was convicted of fraud, identity theft and tax evasion . The Tax Court upheld the IRS’s determination that Taxpayer-Wife was not eligible for…

Acceptance, Signature For Certified Mailing By Unauthorized Party Does Not Stop 30 Day Clock To Request CDP Hearing
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Acceptance, Signature For Certified Mailing By Unauthorized Party Does Not Stop 30 Day Clock To Request CDP Hearing

ByJustin Hughes - JD, CPA, LLM

In Ramey v Commissioner, 156 T.C. No. 1 (2021) (available in Tax Notes free resources here), the IRS mailed a final notice of intent to levy (LT11) to the taxpayer’s last known address (and actual address) via certified mail return receipt requested. The address was a shared office location (i.e., multiple businesses were located at…