NJSBA Family Law Section

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  • 1.  Allocation of IRS Debt

    Posted 05-27-2014 03:38 PM
    Does anyone knows of any reported or unreported opinions where a court allocated an IRS debt between the parties and, if so, whether they distinguished among the underlying taxes, the penalties and the interest?  Thanks very much.

    [email protected] 

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    Diana Fredericks Esq.
    Clinton NJ
    (908)735-5161
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  • 2.  RE: Allocation of IRS Debt

    Posted 05-27-2014 05:28 PM
    Even if there are such cases, the IRS doesn't care.  If they filed a joint return, they are joint and severally liable.  So if you are trying to save your client IRS liability; start researching whether she may be able to claim innocent spouse relief.  The NJ family court has no jurisdiction over the irs.

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    Marianne Auriemma Esq.
    Maywood NJ
    (201)712-9663
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    Original Message


  • 3.  RE: Allocation of IRS Debt

    Posted 05-27-2014 08:11 PM
    IRS may not be bound, but the NJ Family Court has the power to enforce tax consequences between the parties as a matter of equity.  I do agree that the costs may outweigh the bennies, so your client needs to proceed with caution.

    Hanan

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    Hanan Isaacs Esq.
    Kingston NJ
    (609)683-7400
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    Original Message


  • 4.  RE: Allocation of IRS Debt

    Posted 05-28-2014 08:19 AM

    Sheridan v. Sheridan, 247 N.J. Super. 552.



    Charles Abut Esq.
    Hackensack NJ
    (201)342-0404



    Original Message