In Uncategorized on 05/16/2022 at 15:55

Judge Christian N (“Speedy”) Weiler has a Section 215 small-claimer, Jihad Y Ibrahim, T. C. Sum. Op 2022-7, filed 5/16/22. Y’all will recollect that the Tax Cuts and Jobs Act of 2017 blew these away, but Jihad (that’s Doctor Jihad) slid in under the tag, as he paid ex-Mrs. Jihad prior to 12/31/17.

Fortunately, MO law takes “terminates at death of payee” off the board, as survival must be stated expressly in separation agreement or divorce decree, and here it doesn’t.

What does sink Doctor Jihad is the “clear, explicit and direct” statement in the separation agreement, an amendment thereto, and the divorce decree that neither Doctor Jihad nor ex-Mrs. Jihad will seek maintenance from the other. “Maintenance” is MO-speak for alimony.

Doctor Jihad’s claim that ex-Mrs. Jihad couldn’t support herself, so the MO courts could award maintenance notwithstanding the documents, founders when it’s shown that she kept her nursing job, rented a home during the pre-divorce separation, and then bought one.

And IRS has properly Boss Hossed the Section 6662(a) chops, for the imposition of which Doctor Jihad has no good-faith reliance argument.

Interesting that here IRS didn’t concede the chops.


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