Marred but separated.
Posted: Sun Jan 04, 2009 11:13 am
From the 7th Cir.
In re Ross-Tousey, --- F.3d ----, 2008 WL 5234070 (7th Cir.
December, 2008)
"[W]hile the IRM provides a useful methodology to IRS agents for
determining a taxpayer's ability to pay the IRS, we agree with other
plain language courts that there is no indication that Congress
intended that methodology to be used in conducting the means
test." "f the IRM were used to determine the amounts of
expenses ... the means test would of necessity again be a highly
discretionary test, because under the IRM, a revenue officer is
afforded significant discretion in determining a taxpayer's ability
to pay a tax debt."
>
> for whatever it's worth, remember that the means test originated
with the IRS and IRS allowances are persuasive although they are in
some respects modified for bankruptcy purposes. Accordingly when
arguing an interpretation of the means test it might be persuasive to
cite to IRS practices in determining "means."
>
>
> Sent: Saturday, January 03, 2009 11:43 AM
> To: cdcbaa@yahoogroups.com
> Subject: RE: [cdcbaa] Marred but separated.
>
>
>
> certainly worth trying and it does make sense.
>
> David A. Tilem
> Certified Bankruptcy Specialist*
> Law Offices of David A. Tilem (a debt relief agency)
> 206 N. Jackson Street, #201, Glendale, CA 91206
> Tel: 818-507-6000 Fax: 818-507-6800
>
> * Bankruptcy specialist cert. by State Bar of CA Bd of Legal
Specialization.
> Business bankruptcy specialist cert. by Amer. Bd. of
Certification
> -----Original Message-----
Behalf Of encino1000
> Sent: Friday, January 02, 2009 9:09 PM
> To: cdcbaa@yahoogroups.com
> Subject: [cdcbaa] Marred but separated.
>
>
> If the Debtors are Married but separated, living in two separate
homes
> and have been doing so for 4 years, does the situation constitute
> a "special circumstance" under the means test that would allow the
> deduction of two sets of household expenses. Certainly seems
allowable
> elsewhere. Please, do tell. Thank you as always. Simon.
>
> Simon J. Dunstan
> HUGHES & DUNSTAN, LLP
> Suite 1960
> 21650 Oxnard Street
> Woodland Hills, California 91367
> T. (818) 715-9558
> F. (818) 715-9559
>
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