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contaminated site will actually be nonliable and therefore truly
As an example, if the total monthly household income is $9,000, the liable taxpayer contributes $7,000, and the taxpayer's nonliable spouse contributes $2,000, the percentage of income attributed to the liable taxpayer (77%) also would be the percentage of shared expenses the liable taxpayer can claim.
They knowingly provoke or set in motion decisions and actions by other parties that they know will result in nonliable, nonthreatening people being harmed.
Fourth, because of the potential adverse consequences to a nonliable spouse, the use of lien foreclosure for TE property subject to a Federal tax lien will be determined on a case-by-case basis.
The problem with the latter two forms of co-ownership is that a creditor of a joint tenant or tenant in common can institute a partition action (a court-sponsored auction of the property), which could result in a nonliable co-owner being involuntarily divested of the property interest.
with the land, but can only be invoked by nonliable successors.
7122-1T(b)(3)(iii)(A) and (B) provides that, if a taxpayer is offering to compromise a tax liability for which his spouse has no liability, the assets and income of the nonliable spouse generally will not be considered in determining the adequacy of the offer by the liable spouse.
131) In other words, section 107 had to be broadly interpreted to afford a cause of action to liable and nonliable parties alike.
Is a nonliable individual being blamed for the taxpayer's noncompliance?