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Lane
Lane, JD, CFP, MBA, CRPS
Category: Tax
Satisfied Customers: 11577
Experience:  Law Degree, specialization in Tax Law and Corporate Law, CFP and MBA, Providing Financial & Tax advice since 1986
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If parties to a divorce file tax returns separately during a

Customer Question

If parties to a divorce file tax returns separately during a year in which they're still married ate any tax debt owed would automatically be a community debt. ???
After all there were commonly taken depreciations started in prior years and payments of property taxes were taken and used against tax liability and Etc
Submitted: 7 months ago.
Category: Tax
Expert:  Lane replied 7 months ago.

Hi. My name's Lane. ... I can help here.

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I hold a law degree, with concentration in Tax Law, Estate law & Corporate law, a Masters Degree, with specialization in financial accounting & tax, a BBA, and CFP & CRPS designations, as well - I’ve been providing financial, Social Security/Medicare, estate, corporate, non-profit, and tax advice, since 1986…

Please bear with me for a moment, while I prepare your response.

Expert:  Lane replied 7 months ago.

Yes, your logic is good ... not only do you have the community property and debt rules. If you're saying that returns wer done previously as married filing jointly, that's ALWAYS joint and several liability.

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Only the tax liability from the MFS return itself would be portentially protected from the tax debt of the other spouse in the same year.

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Have I undersrtood your question?

Expert:  Lane replied 7 months ago.

( I should add that, even for the years filing as Married Filing Separately, either spouse's tax debt could still be satisfied by lines and/or levys on jointly held, or otherwise community, assets)

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Expert:  Lane replied 7 months ago.

As an example, see this from the IRS internal Manual.

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"If a taxpayer neglects or refuses to pay assessed taxes after notice and demand, a federal tax lien arises against the taxpayer. IRC 6321. The lien attaches to all of the taxpayer’s property and rights to property. Id. Under federal law, the Service steps into the shoes of the taxpayer. United States v. Rodgers, 461 U.S. 677 (1983). State law determines a taxpayer’s property and rights to property. Id.Because a federal tax lien against one spouse (but not the other spouse) attaches to "all of the taxpayer's property and rights to property," in a community property state the lien would attach to the liable spouse's one-half ownership interest in all items of community property. This gives the Service a collection right against this property. Thus, for example, if a husband incurs a separate tax liability, a lien would attach to half of the wife’s wages, which are community property. This could not happen in a state that does not have community property."

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Expert:  Lane replied 7 months ago.

Please let me know if you have any questions at all, before rating me.

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And if you DON'T have other questions Your positive rating … (by using those the stars or faces on your screen, and then clicking “submit”) …would be appreciated!

Otherwise I receive no compensation for the work.

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Thank you,

Lane

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I hold a law degree, with concentration in Tax Law, Estate law & Corporate law, a Masters Degree, with specialization in financial accounting & tax, a BBA, and CFP & CRPS designations, as well - I’ve been providing financial, Social Security/Medicare, estate, corporate, non-profit, and tax advice, since 1986