Mr. and Mrs. Petersen filed a joint tax return in 2017. The couple divorced in 2018. The
Question:
Mr. and Mrs. Petersen filed a joint tax return in 2017. The couple divorced in 2018.
The IRS audited their 2017 return during 2017 and determined that the Petersen's had underpaid their 2015 tax by $38,200.
Which of the following statements is true?
The IRS must assess whichever spouse actually prepared the 2015 return for the entire deficiency. | ||
Because the couple is divorced, the IRS must assess Mr. Petersen with a $19,100 deficiency and Mrs. Petersen with a $19,100 deficiency. | ||
Because the couple is divorced, the IRS must apportion the deficiency between Mr. and Mrs. Petersen based on their relative contribution to their 2015 taxable income. | ||
The IRS can assess either Mr. Petersen or Mrs. Petersen for the entire deficiency. |
South Western Federal Taxation Individual Income Taxes 2018
ISBN: 9781337385893
41st edition
Authors: William H. Hoffman, David M. Maloney, William A. Raabe, James C. Young, Nellen