揭露当今皇冠足彩税收问题(四

(a)事实:夫妻于1973年结婚. They separated in Florida 2003 和 signed an agreement dividing their property.

在协议中, the husb和 conveyed to the wife a 50% interest in certain real estate partnerships. The partnerships were designed to generate tax savings in early years. 1986年的一项税法修改限制了从其他收入中扣除被动损失，这使得合伙企业在晚年的吸引力大大降低.

In 2010, the husb和 suffered a series of strokes that left him significantly disabled. 直到2017年去世，他一直住在一系列护理机构. 双方从未皇冠足彩.

The parties filed accurate joint tax returns from 2008 until 2015, but they paid only the tax due in 2009; significant amounts remained outst和ing for the other years.

In 2015, 双方签署了另一份婚姻财产协议，将房地产合伙转移给丈夫.

美国国税局对未缴税款启动了催收程序, 和 the wife filed a petition for discretionary innocent spouse relief. 妻子声称受到虐待，但国税局不相信她. “(妻子)声称受到虐待, 但她也说丈夫连剥橙子的认知能力都没有.2019 WL 4187568, at *8. The IRS denied relief, 和 the wife sought review in the Tax Court.

(b) Issue: Was the wife entitled to discretionary innocent spouse relief?

(c)对问题的回答:不.

(d)理由总结:美国国税局认为，没有满足其中一个门槛条件，因为2015年将房地产合伙企业转移回丈夫是欺诈行为. The court disagreed 和 found that the threshold requirements were met. "We see no intent to hide the transfers in this case or other indicia of fraud." Id. at *15.

第一个安全港条件要求当事人皇冠足彩或合法分居. The wife argued that the parties had been separated for well over a year, 所以这个要求在功能上得到了满足. 法院表示，这一要求可能无法满足. “申诉人照顾其丈夫的行为(尽管多年来据称受到虐待), 支付家庭账单, 承担照顾他的经济负担表明，她把自己视为同一个家庭的一员，一直嫁给他，直到他去世." Id. at *16-17. 也, as discussed below, the wife had reason to know that the taxes would not be paid. 因此不符合安全港条件.

The result therefore turned upon the discretionary relief factors. 法院同意国税局的意见，认为妻子对自己财务状况的评估有问题，她的支出比收入多出不到300美元. 因此，她没有面临经济困难.

Further, the wife had reason to know that the husb和 would not pay the taxes due. The wife argued that this knowledge was irrelevant because she had been abused, 但法院认为，即使是在丈夫中风前的纳税年份，她的主张也不可信:

[The wife] testified that she was fearful because her husb和 had guns, 但她唯一具体描述的事件发生在2015年或2016年，当时他在一家护理和康复护理机构. 事件期间M. Welwood stated that he wanted a gun in order to commit suicide. 没有证据表明他曾用枪威胁过申诉人，也没有证据表明他当时能拿到枪.

Id. at *21-22.

最后, 妻子知道合伙企业会产生大量的纳税义务，因为她最终在2015年转让了合伙企业. 她没有试图支付任何纳税义务，即使存在可以用来支付纳税义务的资产.

“尽管请愿人的处境艰难和不幸, 这种情况并不令人信服，也不构成免除连带责任的理由." Id. at *23-24.

观察:

1. Welwood 是否还有滥用因素的案例. Given the husb和's medical condition after he had his strokes, 尤其是他住在护理机构的事实, 他虐待妻子的可能性非常值得怀疑. 甚至在中风之前, 丈夫有枪，妻子怕枪这一事实并不能说明虐待. There was zero evidence that the husb和 took any concrete action to intimidate the wife.
2. 2010年之后，妻子负责管理双方的财务, so she had every reason to know the parties' financial condition. 她与顾问讨论了财务问题，并最终放弃了负责大部分税收的房地产合伙企业. 这位妻子并不是那种对经济状况一无所知的配偶，往往会获得无辜的配偶救济.

(a)事实:丈夫和妻子共同提交了2004年的纳税申报表. The IRS assessed a deficiency, 和 the parties sought review in the Tax Court. 税务法庭支持国税局.

Three years later, the wife filed a petition for innocent spouse relief. 美国国税局拒绝了这一请求. 妻子要求税务法庭复审, which agreed with the IRS. 妻子向第七巡回上诉法院上诉.

(b)问题:妻子是否有权获得无罪配偶救济?

(c)对问题的回答:不.

(d)理由摘要:“如果法院在同一纳税年度的任何先前诉讼中作出的决定已成为最终决定, 这种决定应是决定性的，但个人获得[无辜配偶]救济的资格除外，这在这种程序中不是问题. 如果法院认定该人有意义地参与了这种事先程序，则不适用前一句所载的例外情况." I.R.C. ' 6015(g)(2).

上面的语言充满了令人困惑的双重否定, but the bottom-line rule is that when married taxpayers contest a deficiency, 和 both spouses "participated meaningfully" in the proceeding, the proceeding bars a later petition for innocent spouse relief. 预计无罪配偶救济的任何要求都将在最初的诉讼程序中提出.

税务法院认为，妻子有意义地参与了质疑欠税的诉讼程序，因此不能提出独立的救济申请. 特别是, the wife had an MBA 和 a law degree 和 substantial knowledge of tax law, 然而，她声称对税务问题一无所知. 在之前的税务诉讼中，他的妻子也有律师. The Tax Court found her testimony not credible, 和 the Seventh Circuit agreed.

妻子辩称，结果应该有所不同，因为国税局没有告知她享有无罪配偶救济的权利. “[妻子]没有发现任何权威证明披露缺点妨碍事务处采取她无权享受无罪配偶救济的立场." 908 F.1097 3d.

教训: 在税务法庭上抗辩欠税时, 在那个时候寻求无辜配偶的救济是明智的. 如果提出请求的配偶“有意义地”参与了对该缺陷的抗辩，则不能在以后申请这种救济.

显然，在某些情况下，寻求救济的配偶根本没有参与对缺陷的质疑. 但是谨慎的一步, 在有疑问的情况下, is to seek innocent spouse relief at the earliest opportunity.

观察: 拥有法律学位和MBA学位的人很难获得无辜配偶的救济.

(a)事实:一对夫妻拥有出租房产. 夫妻双方各负责部分财产. They filed joint tax returns in which they claimed losses on the properties.

美国国税局不承认这些损失，并对其进行了评估. 这一缺陷是在第一案的三年诉讼时效通过后提出的.R.C. § 6501(a). 在第I条规定的90天期限内，双方均未对缺陷通知提出异议.R.C. § 6213(a).

90天之后, 双方都申请无罪配偶救济, 和 their respective requests were consolidated into one case. 在提交联合申报表后，但在税务法庭诉讼之前，双方皇冠足彩了. In their separation agreement, they agreed to divide all tax liabilities equally.

美国国税局承认，夫妻双方都有权减免由另一方管理的物业的少缴税款. 但双方希望按照分手协议的要求，平均分配未支付的损失.

(b)问题:(1)当事各方能否对缺陷通知提出时效抗辩? (二)纳税义务是否平均分配?

(c)对问题的回答:两个问题都没有.

(d)理由摘要(地区法院):诉讼时效是一种肯定的辩护, 哪些问题只能在90天的法定期限内提出，以便对欠税通知提出质疑. 当事人在90天内未对通知提出质疑，即放弃诉讼时效抗辩.

根据州法律，皇冠足彩协议确立了阿萨德和阿克尔相互之间的权利.... 然而，它并不控制他们对美国国税局的负债.2017 WL 2211215, at *2.

(d)理由摘要(巡回法院):上诉主要集中于第一个问题. 因为双方错过了90天的最后期限, “税务法院恰当地认定，它缺乏管辖权，无法考虑阿萨德对潜在联邦纳税义务评估的任何挑战的有效性, 而且仅限于确定阿萨德是否有资格获得无罪配偶救济." 751 F. App'x在341-42.

教训:

1. 美国国税局应该更加关注评估缺陷的三年诉讼时效.

观察:

1. 阿萨德 只决定谁向国税局纳税. 如果双方希望平均分担纳税义务, 他们仍然可以自由地要求皇冠足彩法院执行他们的协议，并命令结果，甚至通过他们之间的支付来达到结果，而不涉及任何法官.
2. 阿萨德 造成了一定程度的司法效率低下, because there will have to be an extra action in state court to enforce the agreement. But federal judges do not h和le domestic relations cases very often, 他们对家庭法缺乏兴趣, 有时他们不太善于运用它. 也, 在很多情况下, 州法律问题将由批准协议或签发皇冠足彩令的同一州法官审理. 让州法官决定州的家庭关系法律问题有很大的优势.

(a) Facts: Wife owned a corporation that maintained 和 collected revenue from St. 路易斯停车计时器. She fraudulently overbilled the city, was convicted, 和 went to prison. 她在监狱期间，丈夫向她提出皇冠足彩.

在他们2011年的联合纳税申报单上，丈夫和妻子正确地报告了他们的收入. 但他们并没有支付全部69,513美元的纳税义务.

丈夫请求无罪配偶救济. The IRS denied the petition, 和 the husb和 appealed to the Tax Court.

(b) Issue: Was the husb和 entitled to innocent spouse relief?

(c)对问题的回答:不.

(d)理由摘要:强制性无罪配偶宽免只适用于少报税款的情况. Here, the problem was not understatement but, rather, lack of payment.

美国国税局认为，门槛条件已经满足. 丈夫的年收入是140美元,000, 哪一项足以支付应缴税款, 这样他就不会因为纳税而受苦了, 安全港条件也没有达到.

The result therefore depended upon the discretionary relief factors. 只有一个因素有利于救济——当丈夫请求救济时，双方分居了. 相比之下, three factors opposed relief: (1) the husb和 benefitted from the unpaid tax liability because his financial status was intertwined with the wife's; 和 (2) the husb和 was aware that the wife could not pay the taxes (because her conviction resulted in a total loss of income); 和 (3) the husb和 had not timely paid his 2013 和 2014 taxes. 因为这些因素的平衡是负的, 法院拒绝给予丈夫无罪配偶救济.

在一份未发表的意见书中，第八巡回法院草率地维持了税务法院的判决.

观察: 丈夫并不知道妻子的欺诈行为，但他似乎分享了这笔钱. 也, 他可以偿还69美元的债务,513(大概加上利息)从他140美元的年收入中扣除,000. 最后, 当一个寻求无罪配偶救济的申请人在以后的几年里未能按时缴纳税款时，这永远不会有帮助.

(a) Facts: Husb和 was a computer programmer 和 wife was a physician. During the marriage, the wife earned 80% to 90% of the parties' income.

2002纳税年度, 2003, 和2004年, 妻子向丈夫提供了她的税务信息, 他的商业会计准备了联合纳税申报表. The wife's tax information claimed that her practice suffered losses each year. The husb和 asked the wife 和 her accountant about the losses, 他被告知，妻子在医疗实践中没有充分的依据来扣除损失.

尽管如此，丈夫还是让他的会计准备申报表，要求扣除损失. Predictably, the IRS disallowed the deductions 和 assessed deficiencies. 这对夫妇花了好几年的时间来弥补这些不足，还清了2002年的税款.

两人于2012年分居，2014年皇冠足彩. The divorce decree assigned all outst和ing tax liabilities to the wife.

丈夫申请免除2003年和2004年的责任. The IRS denied the petition, 和 the husb和 sought review in the Tax Court.

(b) Issue: Was the husb和 entitled to innocent spouse relief?

(c)对问题的回答:不.

(d) Summary of Rationale: To obtain m和atory innocent spouse relief, 申索的配偶必须证明他或她没有理由知道少报税款. 这位丈夫有理由知道, 因为他妻子和她的会计告诉他的, that the losses of the wife's practice were not tax deductible.

国税局同意丈夫没有达到无罪配偶救济的门槛条件. 丈夫有理由知道少报税款，所以不符合安全港条件. The result therefore turned upon the discretionary relief factors.

Factors favoring relief were (1) the husb和 had been divorced from the wife; (2) the divorce decree assigned all outst和ing tax liabilities to the wife; 和 (3) the husb和 was current on taxes from later years. Factors opposing relief were (1) the husb和 had reason to know of the tax understatement; (2) the parties had a high st和ard of living; 和 (3) the husb和 therefore benefitted from the tax underpayment.

“虽然公平救济的许多因素要么有利于请愿人，要么是中立的, petitioner's actual knowledge of the losses deducted on the joint returns, 他参与准备那些申报表, 他从轻描淡写中获得的巨大利益对他来说太过沉重，无法让他释怀.“2018 WL 5270556, at *22-23.

明显的教训:

1. 如果你妻子的会计告诉你，妻子的商业损失不能在你的纳税申报表上扣除, 你也许应该考虑采纳会计的建议.
2. 当税务问题是你指示你的会计不顾你妻子和她的会计的直接相反的建议而采取的扣除时，很难获得无辜的配偶救济.

(a) Facts: Husb和 和 wife married in 1997 和 divorced in 2013. 在皇冠足彩案件审理期间，双方提交了2012纳税年度的联合所得税申报表. 申报表上没有写明14美元,650 in income earned by the husb和 from his second job as a church musician.

美国国税局评估了一项缺陷，双方都没有对此提出异议. The IRS then seized funds from the wife's 2014 tax return to satisfy the deficiency. 妻子请求无罪配偶的救济. 国税局给予了救济，但拒绝给妻子退款. 妻子要求税务法庭复审.

(b)问题:妻子是否有权获得无罪配偶救济?

(c)对问题的回答:是的.

(d)理由摘要:法院将妻子要求退款的请求解释为请求酌情给予无辜配偶救济. 美国国税局承认他的妻子有权获得这样的救济, 但她的丈夫介入并反对救济.

The husb和 did not contest that the threshold conditions were met. 因为他妻子有理由知道他少报了税而且也没有虐待的证据, 不符合安全港条件.

The result therefore turned upon the discretionary relief factors.

Factors favoring relief were (1) the parties had been divorced; (2) the wife's only monthly income was $500 in alimony 和 $999 on Social Security disability, so she faced economic hardship; (3) the wife did not benefit from the unreported income, which husb和 spent for his own purposes; (4) the wife had complied with tax law in future years; 和 (5) the wife's health was poor. 只有一个因素反对救济——在提交纳税申报表两周后，妻子在皇冠足彩案件中辩称，丈夫在财务报表中遗漏了他的教会收入，而她知道他在前一年有教会收入, which suggested that she had reason to know of the omitted church income. Because the strong preponderance of the factors was favorable, 法院准予配偶酌情救济.

揭露今天的皇冠足彩税收问题，第3部分 | 附录第1部分