Associate Ashley Kerins authors an article in the California Tax Lawyer titled “A New Home for Innocent Spouses? The Bankruptcy Court’s Jurisdiction Over Equitable Relief Innocent Spouse Claims.”
In the article, Ms. Kerins discusses the recent decision in the In re: Pendergraft, 2017 WL 1091935 (S.D. Tex. Mar. 22, 2017) case which may open the door for debtor-taxpayers to assert innocent spouse claims in the bankruptcy court. She explains how Pendergraft provides some authority that a bankruptcy court had subject matter jurisdiction to grant innocent spouse relief if the IRS had filed a proof of claim and the debtor-taxpayer has followed the procedure outlined in IRC section 6015(f).
Ms. Kerins is a member of Sullivan Hill’s Business and Corporate Transactions and Tax practice groups. She focuses her practice primarily in the areas of real estate, corporate, partnership and business transactions and in tax planning, tax controversy resolution.
About Sullivan Hill:
Sullivan Hill has provided efficient, aggressive and responsive legal representation for more than 40 years. The firm provides full service representation to clients in a variety of industries with an emphasis in insolvency, construction disputes, insurance coverage, real estate, employment, business disputes, civil litigation, and transactional work. The firm has offices in San Diego and Las Vegas.