IDFA Online Learning
Unhappy Together: Avoiding Joint Tax Liability by Claiming Duress, or Innocent and Injured Spouse Relief
Recorded On: 11/19/2019
Divorce is one of life’s most stressful events. During a divorce proceeding, attorneys and clients focus on custody, division of assets, even issues of domestic violence. By comparison, a divorcing couple’s tax return may seem unimportant. That’s unfortunate, since the tax return can result in substantial liability. It did for Victoria’s client, and it might for yours. Based on an actual case, this presentation demonstrates how to avoid or sever joint tax liability, with special attention to issues of abuse, including:
- What part might the tax return play in a larger negotiating strategy?
- If one party signed a return under duress, is that party jointly and severally liable for the tax?
- If there’s joint liability, what types of innocent and injured spouse relief are available?
- How can I help my client seek relief?
- What’s the time frame for seeking relief?
Victoria Eve Kelly
Victoria Kelly, Esq., is an attorney focusing on all things tax, including tax return preparation, controversies, and advice, as well as estate planning and probate. She’s a Certified Instructor for the Maryland/District of Columbia/Delaware Chapter of National Association of Tax Professionals, and was recently appointed by the Governor of Maryland to serve as a member of the State Board of Individual Tax Preparers. She’s admitted to practice in Maryland, the District of Columbia, New York, United States Tax Court, and United States Federal Court, District of Maryland. Victoria publishes and speaks frequently on issues of estate planning and taxation, and is a member of the National Association of Tax Professionals, an associate member of the National Association of Personal Financial Planners, and a member of DC Preservation. Victoria attended Barnard College (Columbia University), earning a B.A. cum laude, and graduated from Duke University School of Law.