In Part I of this article, we discussed factors the IRS considers in determining whether innocent spouse relief under IRC § 6015(f) will protect one spouse from the other spouse’s failure to pay federal income tax. (https://crowleyfleck.com/what-to-do-when-your-spouse-doesnt-pay-the-tax-bill-part-1-of-2-2/) In Part 2, we will review the obligations of a taxpayer to prove […]
Many spouses file a Married Filing Jointly federal income tax return in order take advantage of tax rates, deductions and other tax items. But Married Filing Jointly also imposes joint and several liability for the tax on the husband and wife, meaning that either spouse is fully liable for the […]
In the past year, the Director of the Montana Department of Revenue (“DOR”), Brendan Beatty, spoke to the Taxation Committee of the Montana State Bar Association, of which I am the Chairman. Director Beatty was appointed Montana DOR Director by Governor Greg Gianforte in 2021. Director Beatty previously served for […]
Calculating property tax in Montana can be complicated. While this is often true for real property, this can be especially true for personal property, which has a lot more definitions, exceptions, and exemptions which may or may not apply, often turning on very nuanced factual circumstances. Since Montana imposes a […]
Crowley Fleck’s Employment Law Practice Group has released a news update regarding the Federal Trade Commission issuing a proposed Rule that would ban most employee non-compete clauses in the country. Please contact one of our attorneys should you have any questions regarding this newsletter. FTC Proposes Rule to Ban Most […]