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ArtikelEducated Spouse Denied Relief  
Oleh: Rosenberg, Donald L.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 211 no. 3 (Mar. 2011), page 56-57.
Topik: Tax Court Decisions; Innocent Spouse Tax Relief
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.30
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelIn Elizabeth B. Kelly v. Commissioner, TC Memo 2010-267, the Tax Court upheld the IRS position that an educated spouse was unreasonable in believing her ex-husband would pay a tax deficiency and denied her innocent spouse relief. Elizabeth B. Kelly, who had received a degree in social science, married Sean Kelly in 1981. Sean Kelly worked at Portfolio Analytics, a brokerage and investment services company, as a marketing consultant. The court said Elizabeth Kelly received a significant benefit from the unpaid tax liability, specifically, her high lifestyle. Because of Elizabeth Kelly's level of education and her involvement with the accountant preparing the tax returns, the court rejected her claim that she did not know she could file separately.
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