Tuesday, September 7, 2021

TC Innocent Spouse Relief to Woman Who Lacked The Tax Knowledge To Know The Liability Would Be Unpaid


According to Law360, in the case of Denise Sadjian Curcio and Kenneth Curcio v. Commissioner, docket number 5733-19S, the U.S. Tax Court held that a woman wasn't responsible for a liability on taxes she filed with her former husband, because she lacked the tax knowledge to know the liability would be unpaid, the U.S. Tax Court said in a summary opinion.

Denise Curcio isn't responsible for paying off a 2014 tax liability because, even if she had reviewed the return her former husband filed for that year, she wasn't familiar enough with taxes to know an estimated payment on the return was time-barred, the Tax Court said. 

She Also Would Have Suffered Economic Hardship If Held Responsible For The Liability, The Tax Court Said.

The Tax Court said the Internal Revenue Service decided to allow Curcio innocent spouse relief by the time the case went to trial, but the court had to determine Curcio's eligibility because her former husband argued she was liable. 

Her former husband argued she controlled an account she could have used to pay the liability when the return was filed, the Tax Court said.

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