In Uncategorized on 05/23/2016 at 16:35


Not quite, says Judge Ruwe, and Section 6402 backs him up, the 1798 Episcopal Church Book of Common Prayer to the contrary notwithstanding. It’s Caesar’s coin, remember.

So Lynn Marie Domaschko, 2016 T. C. Sum. Op. 24, filed 5/23/16, is out the $4K IRS took from the refund on her MFJ return to pay off a previous year’s deficiency.

In the year at issue, Lynn Marie had only $5k of income, and didn’t have any tax withheld, nor did she pay estimateds. Loved-once Peter made $155K and paid a lot of tax.

IRS wanted summary J, Lynn Marie claimed innocent spousery but put in no opposition. Judge Ruwe didn’t have to go into Lynn Marie’s marital woes.

“Section 6402 allows the Internal Revenue Service to credit an overpayment to ‘the person who made the overpayment’.  In the case of married taxpayers filing jointly, ‘a joint income tax return does not create new property interests for the husband or the wife in each other’s income tax overpayment.  * * * [T]he * * * [spouse] having paid the entire amount of the tax is entitled to the entire amount of the overpayment.’  Rev. Rul 74-611, 1974-2 C.B. 399.” 2016 T. C. Sum. Op. 24, at p. 7.

You could also look up Rev. Proc. 2013-34, sec. 4.04, 2013, 43 I.R.B. 397, 403, for the take on innocent spousery. The spouse who paid gets the refund or credit.

Judge Ruwe doesn’t have to deal with Lynn Marie’s innocent spousery. Innocent she may well be, but she didn’t pay the overpaid taxes.



Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: