Christie and Billy Jointly File This Year

question 46

Essay

Christie and Billy jointly file this year. Billy intentionally omits $5,000 in gambling winnings. Christie fraudulently deducts $1,000 in business expenses. The IRS audits the return, assesses a $2,500 deficiency and begins collection efforts two years after the timely filing of the return. Christie and Billy divorced one year before the deficiency was assessed. Can Christie receive any tax relief from the full $2,500 deficiency?

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Definitions:

Married Women

Adult females who are in a legal union with a spouse, typically involving recognized rights and obligations.

Unemployment

The situation of being without a job despite being willing and able to work, measured by the unemployment rate.

Cross-Cultural Research

A field of study that compares and contrasts cultures to understand their differences, similarities, and the effects that cultural contexts have on various aspects of human life.

Grandparenting

The role and activities associated with being a grandparent, including nurturing, caretaking, and emotional support.