y discovered or previously unavailable evidence” as contemplated by I.R.C. § 6015(e)(7)(B). The IRS opposed the motion, arguing that the blog posts were “newly discovered” and “previously unavailable evidence” under I.R.C. § 6015(e)(7)(B).Key Issues: Under I.R.C. § 6015(e)(7)(B), were Ms. Thomas’s blog posts “newly discovered or previously unavailable evidence” when the posts existed before the closing of the administrative record but not discovered by the IRS until the administrative record had closed?Primary Holdings: The posts are “newly discovered” evidence within the meaning of I.R.C. § 6015(e)(7)(B) and as such were properly admitted. Motion to strike denied. The meaning of “newly discovered” as of 2019 (when section 6015(e)(7) was enacted) was “recently obtained sight or knowledge of for the first time.” The evidence in issue met that definition.Key Points of Law:Joint Liability for Spouses. Married couples may elect to file a joint federal income tax return for a taxable year. I.R.C. § 6013. When they do, their tax for that year is based on their aggregate income and deductions, and their liability for any tax due is joint and several, i.e., they are each individually liable, regardless of their respective earnings. I.R.C. § 6013(d)(3).Innocent Spouse Relief. A spouse who has made a joint return may seek relief from joint and several liability under the procedures established in section 6015. Generally, section 6015(f) permits the IRS to relieve a requesting spouse of some or all of the outstanding joint liability if, taking into account all of the facts and circumstances, it is inequitable to hold that spouse liable for any unpaid tax. A requesting spouse who is dissatisfied with the IRS’s decision about the requested relief “may petition [the Tax Court] . . . to determine the appropriate relief available to the individual under [section 6015].” I.R.C. § 6015(e)(1)(A).Scope of Review – Section 6015(e)(7). In 2019, a new paragraph (7) was added to section 6015(e): “(7) S

Married taxpayers may elect to file a joint income tax return. 26 U.S.C. § 6013(a). After making this election, each spouse is jointly and severally liable for the entire tax due for that year. at § 6013(d)(3).Section 6015(b) specifies procedures for relief from liability for all joint filers, and subsection (c) specifies procedures to limit liability for taxpayers who are no longer married or are living separately.

Key Points of Law:Generally, married taxpayers may elect to file a joint Federal income tax return. I.R.C. §6013(a). After making this election, each spouse is responsible for the accuracy of the items shown on the joint return, and each spouse is jointly and severally liable for the entire amount of the income tax liability reported on the joint return.

Generally, married taxpayers who elect to file a joint federal income tax return are jointly and severally liable for the entire tax liability due on that return. 26 U.S.C. § 6013(d)(3); Butler v. Commissioner, 114 T.C. 276, 282 (2000).Relief from Joint Liability.

Married couples who file joint tax returns (i.e., elect “married filing jointly”) agree to joint and several liability when they file their taxes. I.R.C. Section 6013(d) states: “if a joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.” Consequently, each spouse is jointly, individually, and legally responsible for the couple’s collective tax liabilities.

This includes individuals in the U.S. under a work visa who do not meet the substantial-presence test.Using these rules of residency can result in a non-resident being considered a U.S. resident for FBAR purposes. This would occur when a green-card holder actually resides outside the U.S.FinCEN clarified in the preamble to the regulations that an election under IRC 6013(g) or (h) is not considered when determining residency status for FBAR purposes.U.S. tax treaty provisions do not affect residency status for FBAR purposes. A treaty provision which allows a resident of the U.S. to file tax returns as a non-resident does not affect residency status for FBAR purposes if one of the tests of residency in IRC 7701(b) is met.Diplomats residing at foreign embassies in the U.S. are not generally considered U.S. residents since foreign embassies are generally considered part of the sovereign nation they represent.U.S. EntityA U.S. entity is a legal entity formed under the laws of the U.S., any state, the District of Columbia, any territory or possession of the U.S., or an Indian tribe.

This includes individuals in the U.S. under a work visa who do not meet the substantial-presence test.Using these rules of residency can result in a non-resident being considered a U.S. resident for FBAR purposes. This would occur when a green-card holder actually resides outside the U.S.FinCEN clarified in the preamble to the regulations that an election under IRC 6013(g) or (h) is not considered when determining residency status for FBAR purposes.U.S. tax treaty provisions do not affect residency status for FBAR purposes. A treaty provision which allows a resident of the U.S. to file tax returns as a non-resident does not affect residency status for FBAR purposes if one of the tests of residency in IRC 7701(b) is met.Diplomats residing at foreign embassies in the U.S. are not generally considered U.S. residents since foreign embassies are generally considered part of the sovereign nation they represent.U.S. EntityA U.S. entity is a legal entity formed under the laws of the U.S., any state, the District of Columbia, any territory or possession of the U.S., or an Indian tribe.

In many cases, it is preferable to file separate tax returns rather than a joint return. Married taxpayers who file a joint return are jointly and severally liable under IRC Sec 6013(d)(3) for the resulting tax. In contrast, married taxpayers who file separate returns are liable only for their separate tax liability.

[5] If you don’t maintain a U.S. account, the IRS suggests registering with the State Department’s Office of American Citizen Services who will “contact you about the delivery of any refund check that may not include your correct mailing address.”[6] See IRC § 6013(g).

ion of VSD in Brick & Mortar Locations, in Mobile Tax Assistance Units, and Over the InternetThe Right to a Fair and Just Tax System: ComplexitySECTION 501(c)4) POLITICAL CAMPAIGN ACTIVITY: Enact an Optional “Safe Harbor” Election That Would Allow IRC § 501(c)(4) Organizations to Ensure They Do Not Engage in Excessive Political Campaign ActivityFOREIGN ACCOUNT REPORTING: Legislative Recommendations to Reduce the Burden of Filing a Report of Foreign Bank and Financial Accounts (FBAR) and Improve the Civil Penalty StructurePENALTIES: Improve the Proportionality of the Civil FBAR PenaltyPENALTIES: Require the Government to Prove Actual Willfulness Before Imposing the Penalty for Willful FBAR ViolationsCLOSING AGREEMENTS: Authorize the IRS to Modify Closing Agreements to Treat Taxpayers Who Correct Violations Early the Same As (or Better Than) Those Who Correct Them LaterFBAR FORMS: Reduce the Burden of Foreign Account ReportingFILING STATUS: Clarify the Definition of “Separate Return” in IRC § 6013 and Allow Taxpayers Who Petition the Tax Court to Change Their Filing Status to Married Filing Jointly in Accordance with the Tax Court’s Rules of Practice and ProcedureERRONEOUS REFUND PENALTY: Amend Section 6676 to Permit “Reasonable Cause” ReliefThe Right to Be Informed: Access to the IRSACCESS TO THE IRS: Require the IRS to Publish a Public Phone Directory and Report on Implementing an Operator System Similar to “311” LinesIRS CORRESPONDENCE: Codify § 3705(a)(1) of RRA 98, Define “Manually Generated,” and Require Contact Information on Certain Notices in All CasesThe Right to Be Informed: Adequate ExplanationANNUAL NOTICES: Require the IRS to Provide More Detailed Information on Certain Annual Notices it Sends to TaxpayersThe Rights to Appeal and to Challenge the IRS’s Position and Be HeardEO JUDICIAL AND ADMINISTRATIVE REVIEW: Allow IRC § 501(C)(4), (C)(5), or (C)(6) Organizations to Seek a Declaratory Judgment to Resolve Disputes About Exempt Status and Require the IRS to Provid