4th Circuit backs 2-year limit on innocent spouse tax relief

BY: Lawyers USA
POSTED: June 19, 2011
Tags: 4th u.s. circuit court of appeals, code, innocent spouse, Internal Revenue Service, IRS, Jones v. Commissioner of Internal Revenue, Octavia Jones, regulation, spouse, tax relief, U.S. Tax Court

A Treasury Regulation that establishes a two-year limitations period to request innocent spouse relief is valid, and an ex-wife who failed to make a timely request may therefore be jointly liable for a tax deficiency, the 4th U.S. Circuit Court of Appeals held last week. The decision reversed the U.S. Tax Court, which had said [...]

Md. court considering same-sex spousal privilege

BY: Associated Press
POSTED: April 25, 2011
Tags: court, gay marriage, hagerstown, legislation, maryland, proposal, same-sex marriage, spouse

HAGERSTOWN — A Western Maryland woman who legally married her lesbian partner in the District of Columbia invoked her right not to testify against her in a domestic-assault case Monday. Prosecutors asked the judge to compel her testimony, arguing that because Maryland doesn’t allow same-sex marriage, the spousal privilege doesn’t apply. Washington County Circuit Judge [...]

Despite promises, problems linger with ‘widows’ tax’

BY: Associated Press
POSTED: February 9, 2011
Tags: governement, legislation, married, remarry, spouse, tax, war veteran, widow

WASHINGTON — Tens of thousands of the nation’s war widows find it perplexing and downright disrespectful to their late military husbands: In order to fully collect on insurance their husbands bought for them when alive, they must marry another man. And to qualify, the widows must remarry when they are 57 or older. Those who [...]