Taxes & Divorce: Doctrine of Tacit Consent:
Recommended Book: Tax Aspects of Divorce: The book has proven to be invaluable to people experiencing divorce or separation. It is a thorough reference for every Internal Revenue Code Section that is likely to be encountered in the divorce process.
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Under the doctrine of tacit consent, if a joint return is filed by one spouse, without objection by the other spouse who fails to file a separate return, there is a rebuttable presumption that the return was filed with the tacit consent of the other spouse. The absence or presence of a spouse's signature on the return is not conclusive. Case law holds that the non-signing spouse remains liable jointly and severally unless the nonsigning spouse's actions can prove that the spouse had no intention of filing a joint return. The court looks to a number of factors to determine the intentions of the parties to file a joint return, including whether the recalcitrant spouse simply was seeking compensation in return for that signature.
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