Judge VS IRS

[Kurly]

Received a call today, (potential client), Divorce final August 2007, Divorce papers from judge states they are to file Married Filing Joint for 2007. My undestanding per IRS is they are not married at 12-31-2007 therefore single. Am I right? Do I disregard the judge orders?

thanks much

Kurly

[joanmcq]

Judge doesn't know what he is talking about. They are single (or maybe HOH) but not married.

[ED SMITH]

The judge is asking them to commit fraud as they were not married at the end of the year.
Judges and lawyers are notoriously inept about tax questions.

Single!

[jimmcg]

You are the tax professinal not the judge. As an aside make sure you document in writing to the client what and why you are doing it. Always good to cover your butt in case it later hits the fan.

[VT-EA]

White v Commissioner USTC 1996-438

State courts, by their decisions, cannot determine issues of Federal tax law.” White v Commissioner USTC 1996-438

[gkaiseril]

But the state judge or legislature can affect the state tax return. So maybe you have to prepare the federal return as single and the state as MFJ. I think there is a state 2 where this siturtion arraises because of sate laws this year and more state next year.