Spousal Relief not Available to Husband Who Wasn’t Party to Wife’s Offer in Compromise

The United State’s Tax Court in Eric Alan Harris v. Commissioner of Internal Revenue ruled that the petitioner, Mr. Harris, was not entitled to spousal relief since he was not party to his wife’s offer in compromise. Mr. Harris had elected to file file a joint Form 1020 in 2012. He was still ruled not entitled to relief from joint and several liability for that year. The court explains its logic in the following linked opinion:

See full opinion at ERIC ALAN HARRIS v. COMMISSIONER OF INTERNAL REVENUE No. 15433-16S (October, 2017)

Posted by Quinton Weinstein, Associate Editor, Wealth Strategies Journal

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