Solutions To Tax Controversies

The Statute of Limitations for Assessment, is a time limit, on the Internal Revenue Service (“IRS”), in which to assess taxes, against the taxpayer, for a particular tax year. In general, the IRS has three (3) years, after the later of the filing date or the unextended due date, in which to assess.  This three (3) year deadline is referred to as the Assessment…

When spouses file a joint tax return, each spouse is responsible for the entire tax liability.  This is referred to as joint and several liability.  Joint and several liability survives the divorce of the spouses even if the corresponding Divorce Decree states that one (1) of the spouses is solely responsible for any particular tax liability. Injured Spouse Relief is available…