July 25th, 2011 
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Business tax Lien leads
Can the IRS make me sell my investments to pay my ex-husband's tax debt?.
We were audited for 2005 and 2006, years that we were married and filed jointly. He was the business owner; I was a stay-at-home mom. We are now divorced. The bill was horrendous. He has agreed that he will be responsible for the amount owed, but the IRS kept my 2008 tax return, leading me to believe that they could care less about our legal agreement. (I have a judgment that states he is responsible for the tax liability.) I have a substantial sum in an investment account, and I am concerned that the IRS has the power to lien my account or make me sell my stocks. Do they?
By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. The IRS can collect these amounts from either you or your spouse (or former spouse).
The IRS will figure the tax you are responsible for after you file Form 8857. You are not required to figure this amount. But if you wish, you can figure it yourself. See How To Allocate the Understatement of Tax, within the Publication 971.
You must meet all of the following conditions to qualify for innocent spouse relief.
1. You filed a joint return which has an understatement of tax due to erroneous items (defined below) of your spouse (or former spouse).
2. You establish that at the time you signed the joint return you did not know, and had no reason to know, that there was an understatement of tax (See Actual Knowledge or Reason To Know, defined below).
3. Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understatement of tax. (See Indications of Unfairness for Innocent Spouse Relief, later).
4. A request for innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, ex-spouse, or business partner.
Erroneous Items
Erroneous items are either of the following.
1. Unreported income. This is any gross income item received by your spouse (or former spouse) that is not reported.
2. Incorrect deduction, credit, or basis. This is any improper deduction, credit, or property basis claimed by your spouse (or former spouse).
The following are examples of erroneous items.
1. The expense for which the deduction is taken was never paid or incurred. For example, your spouse, a cash-basis taxpayer, deducted $10,000 of advertising expenses on Schedule C of your joint Form 1040, but never paid for any advertising.
2. The expense does not qualify as a deductible expense. For example, your spouse claimed a business fee deduction of $10,000 that was for the payment of state fines. Fines are not deductible.
3. No factual argument can be made to support the deductibility of the expense. For example, your spouse claimed $4,000 for security costs related to a home office, which were actually veterinary and food costs for your family's two dogs.
Actual Knowledge or Reason To Know
You knew or had reason to know of an understatement if:
· You actually knew of the understatement, or
· A reasonable person in similar circumstances would have known of the understatement.
Actual knowledge. If you actually knew about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understatement of tax due to that item. You and your spouse (or former spouse) remain jointly liable for that part of the understatement. For information about the criteria for determining whether you actually knew about an erroneous item, see Actual Knowledge later under Relief by Separation of Liability.
Reason to know. If you had reason to know about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understatement of tax due to that item. You and your spouse (or former spouse) remain jointly liable for that part of the understatement.
The IRS will consider all facts and circumstances in determining whether you had reason to know of an understatement of tax due to an erroneous item. The facts and circumstances include:
· The nature of the erroneous item and the amount of the erroneous item relative to other items.
· The financial situation of you and your spouse (or former spouse).
· Your educational background and business experience.
· The extent of your participation in the activity that resulted in the erroneous item.
· Whether you failed to ask, at or before the time the return was signed, about items on the return or omitted from the return that a reasonable person would question.
· Whether the erroneous item represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns).
Partial relief when portion of erroneous item is unknown. You may qualify for partial relief if, at the time you filed your return, you had no kno
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How To Download Federal Tax Lien Data
Does anyone know how I can access ,via internet, court records like liens and judgments against a corporation?.
I filed in small claims court and won the judgment, but now the business does not want to pay. I filed an absttact of judgment with the county clerk and a writ of execution, as it turns out the address I have belongs to a box and it can not be served. I've investegated property taxes and real estate, I even have the deed to the property, all lead to boxes. I am trying to find a site that I could go on to see if I can locate my judgment & lien against them to see if anyone else has any liens or judgments. Or does anyone have any other ideas about how I might be able to dig up info on them without having to pay for a site, that usually refers you to a free site. I'm stuck, please any help would be greatly appreicated!! This is an apartment building, that is owned by a corporation, that is associated with other real estate property, I just can't fnd the owners true address and I can't go to the apartment building as the manager will not give out any informatin on the real owner. Thanks
You could file for a Order of Examination. If they showed up for small claims, they might show up for this. This is where you can ask if they have any assets. Or if they have a business, you could have the Sheriff do a Til Tap. That's where the Sheriff stays at the business and intercept any money that comes in. Both of these take a lot of time and cost some money, but that will be added to the judgment. Good luck!
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