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taxes and community discharge- variation
1. No.
2. Yes.
On Thursday, July 10, 2014 1:33 PM, "'Mark J. Markus' bklawr@yahoo.com [cdcbaa]" wrote:
Also, I just learned that my debtor was in fact married to the non-filing spouse in question when the tax liability was incurred. They just filed separate tax returns.
I'm assuming the fact they file separate tax returns does not
change whether or not the community is liable for the debt. And, the community discharge should apply (assuming the taxes are dischargeable).
*************************
Mark J. Markus
Law Office of Mark J. Markus
Mailing Address Only:
11684 Ventura Blvd. PMB #403
Studio City, CA 91604-2652
(818)509-1173 (818)332-1180 (fax)
web: http://www.bklaw.com/
Certified Bankruptcy Law Specialist--The State Bar of
California Board of Legal Specialization
This Firm is a Qualified Federal Debt Relief Agency
________________________________________________
NOTICE: This Electronic Message contains information from the
law office of Mark J. Markus that may be privileged. The
information is intended for the use of the addressee only. If
you are not the addressee, note that any disclosure, copy,
distribution or use of the contents of this message is
prohibited.
IRS CIRCULAR 230 NOTICE: To ensure compliance with
requirements imposed by the IRS, we inform you that any U.S.
tax advice contained in this communication (or in any
attachment) is not intended or written to be used, and cannot
be used, for the purpose of (i) avoiding penalties under the
Internal Revenue Code or (ii) promoting, marketing or
recommending to another party any transaction or matter
addressed in this communication.
On 7/10/2014 12:38 PM, 'Patrick T. Green' pat@fitzgreenlaw.com [cdcbaa] wrote:
I have two related questions:
>
>1. Without considering any issues of community property liability for the debts of ones spouse, can the IRS otherwise collect from the spouse of a taxpayer whose tax liability pre-dates the marriage?
>2. Assuming that the answer to Q1 is no, does FamCode 910, which makes the community property of the spouses liable for the debt of either spouse incurred before or during marriage, give the IRS an extra bite at the apple that they otherwise would not have?>
>If you have any questions or concerns, please contact me.
>
>Pat
>
>Patrick T. Green
>Attorney at Law
>Fitzgerald & Green
>1010 E. Union St. Ste. 206
>Pasadena, CA 91106
>Tel: 626-449-8433
>Fax: 626-449-0565
>pat@fitzgreenlaw.com
>
>From:cdcbaa@yahoogroups.com [mailto:cdcbaa@yahoogroups.com]
>Sent: Wednesday, July 09, 2014 4:17 PM
>To: cdcbaa@yahoogroups.com
>Subject: Re: [cdcbaa] taxes and community discharge
>
>
>When you refer to "tax gurus," I feel compelled to respond. However, I do consider myself a bit weak on the community discharge when there is a nonfiling spouse.
>After reading 523(a)(3), I am of the opinion that you have done everything you need to in order to put the tax authorities on notice that there are tax debts that can't be satisfied by community property after the discharge. Don't do the IRS's work for it.
>
>On Wednesday, July 9, 2014 3:30 PM, "'Mark J. Markus' bklawr@yahoo.com [cdcbaa]" wrote:
>
>
>
>For our tax gurus out there:
>
>I represent a debtor in a Ch. 13
case with a confirmed plan. Her husband did not join in the
filing.
>
>Husband owes IRS and FTB taxes
for years prior to their
marriage, but all of which
should be dischargeable at this
time.
>
>I listed those tax debts in the
debtor-wife's Ch. 13 case and,
thus far, neither the IRS nor
the FTB has filed a proof of
claim.
>
>Does anyone see any reason why I
should file a POC for the taxing
agencies? I want to make sure
they can't come after any
community property once the
discharge is entered for the
wife.
>
>Thanks,
>Mark
>--
>
>******************************************
>Mark J. Markus
>Law Office of Mark J. Markus
>Mailing Address Only:
>11684 Ventura Blvd. PMB #403
>Studio City, CA 91604-2652
>(818)509-1173 (818)332-1180
(fax)
>web: http://www.bklaw.com/
>Certified Bankruptcy Law
Specialist- The State Bar of
California Board of Legal
Specialization
>This Firm is a Qualified
Federal Debt Relief Agency
>________________________________________________
>NOTICE: This Electronic
Message contains information
from the law office of Mark J.
Markus that may be privileged.
The information is intended
for the use of the addressee
only. If you are not the
addressee, note that any
disclosure, copy, distribution
or use of the contents of this
message is prohibited.
>IRS CIRCULAR 230 NOTICE: To
ensure compliance with
requirements imposed by the
IRS, we inform you that any
U.S. tax advice contained in
this communication (or in any
attachment) is not intended or
written to be used, and cannot
be used, for the purpose of
(i) avoiding penalties under
the Internal Revenue Code or
(ii) promoting, marketing or
recommending to another party
any transaction or matter
addressed in this
communication.
>
>
>
The post was migrated from Yahoo.
I am no John Faucher so this may be incorrect. The IRS cannot collect a
debt of one spouse from the separate property of the other spouse (answer
to #1 is no). In community property states, to the extent state law allows
the IRS to collect, they may (answer to #2 is yes).
Sincerely,
Michael Avanesian
On Thu, Jul 10, 2014 at 12:38 PM, 'Patrick T. Green' pat@fitzgreenlaw.com
[cdcbaa] wrote:
>
>
> I have two related questions:
>
>
>
> 1. Without considering any issues of community property liability for
> the debts of ones spouse, can the IRS otherwise collect from the spouse of
> a taxpayer whose tax liability pre-dates the marriage?
>
> 2. Assuming that the answer to Q1 is no, does FamCode 910, which
> makes the community property of the spouses liable for the debt of either
> spouse incurred before or during marriage, give the IRS an extra bite at
> the apple that they otherwise would not have?
>
>
>
> If you have any questions or concerns, please contact me.
>
>
>
> Pat
>
>
>
> Patrick T. Green
>
> Attorney at Law
>
> Fitzgerald & Green
>
> 1010 E. Union St. Ste. 206
>
> Pasadena, CA 91106
>
> Tel: 626-449-8433
>
> Fax: 626-449-0565
>
> pat@fitzgreenlaw.com
>
>
>
> *From:* cdcbaa@yahoogroups.com [mailto:cdcbaa@yahoogroups.com]
> *Sent:* Wednesday, July 09, 2014 4:17 PM
> *To:* cdcbaa@yahoogroups.com
> *Subject:* Re: [cdcbaa] taxes and community discharge
>
>
>
>
>
> When you refer to "tax gurus," I feel compelled to respond. However, I do
> consider myself a bit weak on the community discharge when there is a
> nonfiling spouse.
>
> After reading 523(a)(3), I am of the opinion that you have done everything
> you need to in order to put the tax authorities on notice that there are
> tax debts that can't be satisfied by community property after the
> discharge. Don't do the IRS's work for it.
>
>
>
> On Wednesday, July 9, 2014 3:30 PM, "'Mark J. Markus' bklawr@yahoo.com
> [cdcbaa]" wrote:
>
>
>
>
>
>
>
> For our tax gurus out there:
>
> I represent a debtor in a Ch. 13 case with a confirmed plan. Her husband
> did not join in the filing.
>
> Husband owes IRS and FTB taxes for years prior to their marriage, but all
> of which should be dischargeable at this time.
>
> I listed those tax debts in the debtor-wife's Ch. 13 case and, thus far,
> neither the IRS nor the FTB has filed a proof of claim.
>
> Does anyone see any reason why I should file a POC for the taxing
> agencies? I want to make sure they can't come after any community
> property once the discharge is entered for the wife.
>
> Thanks,
> Mark
>
> --
>
> ******************************************
> Mark J. Markus
> Law Office of Mark J. Markus
> *Mailing Address Only:*
> 11684 Ventura Blvd. PMB #403
> Studio City, CA 91604-2652
> (818)509-1173 (818)332-1180 (fax)
> web: http://www.bklaw.com/
> Certified Bankruptcy Law Specialist- The State Bar of California Board of
> Legal Specialization
> This Firm is a Qualified Federal Debt Relief Agency
> ________________________________________________
> NOTICE: This Electronic Message contains information from the law office
> of Mark J. Markus that may be privileged. The information is intended for
> the use of the addressee only. If you are not the addressee, note that any
> disclosure, copy, distribution or use of the contents of this message is
> prohibited.
> IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by
> the IRS, we inform you that any U.S. tax advice contained in this
> communication (or in any attachment) is not intended or written to be used,
> and cannot be used, for the purpose of (i) avoiding penalties under the
> Internal Revenue Code or (ii) promoting, marketing or recommending to
> another party any transaction or matter addressed in this communication.
>
>
>
>
>
>
>
>
>
I am no John Faucher so this may be incorrect. The IRS cannot collect a debt of one spouse from the separate property of the other spouse (answer to #1 is no). In community property states, to the extent state law allows the IRS to collect, they may (answer to #2 is yes).Sincerely, Michael AvanesianOn Thu, Jul 10, 2014 at 12:38
The post was migrated from Yahoo.
I have two related questions:
1. Without considering any issues of community property liability for the debts of ones spouse, can the IRS otherwise collect from the spouse of a taxpayer whose tax liability pre-dates the marriage?
2. Assuming that the answer to Q1 is no, does FamCode debt of either spouse incurred before or during marriage, give the IRS an extra bite at the apple that they otherwise would not have?
If you have any questions or concerns, please contact me.
Pat
Patrick T. Green
Attorney at Law
Fitzgerald & Green
1010 E. Union St. Ste. 206
Pasadena, CA 91106
Tel: 626-449-8433
Fax: 626-449-0565
pat@fitzgreenlaw.com
The post was migrated from Yahoo.