Tax Court Denies Innocent Spouse Relief for Texas Woman

tax relief help, tax debt relief, tax relief, student loan consolidation, Covid-19 tax relief

In Welwood v. Comm’r, T.C. Memo. 2019-113, the Tax Court held that a Texas woman did not meet the criteria for equitable relief because she was not able to show sufficient economic hardship and that there was evidence she knew or should have known about the unpaid liabilities. Background Taxpayer was born in 1944. She … Read more

Tax Court Says Spouse Was Not So Innocent

tax relief help, tax debt relief, tax relief, student loan consolidation, Covid-19 tax relief

In Constance H. Briley v. Commissioner of Internal Revenue, docket number 7782-17 (T.C. Memo. 2019-55), the Tax Court denied innocent spouse relief to a Virginia woman, who the court said had reason to know of an error on her joint tax returns.

Findings of Fact

Constance H. Briley married Mr. Briley in 1988. They were married during the years involved; and although they separated in 2013, they remained married as of the date of trial.

Read more