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Home » Tenants by Entireties » Court Says Joint Tax Refund Is Tenants By Entireties Asset

Court Says Joint Tax Refund Is Tenants By Entireties Asset

ByGideon Alper July 27, 2018May 22, 2020

Courts have discussed, and disagreed, whether a individual judgment debtors interest in a joint marital federal tax refund is protected tenants by entireties property. The U.S. Supreme Court held that the IRS may garnish a joint marital tax refund to collect taxes owed by either spouse individually. Some bankruptcy courts in Florida, citing the U.S. Supreme Court, found that an individual married judgment debtor may not exempt a prospective federal tax refund payable to the debtor and spouse where the couple filed taxes jointly.

A Florida state court recently (2018) considered this issue ( 2008 WL 3403478). The input of a Florida appellate court is important inasmuch as not only lower state courts, but also federal bankruptcy courts, look to Florida appellate law to decide debtor exemptions. The Florida court found that federal tax refunds payable to a husband and wife cannot be garnished by the civil creditors of either spouse when the couple filed a joint return. The court stated that rules applicable to IRS collection of entireties property announced by the U.S. Supreme Court does not apply to civil creditors under applicable state law. The court recognized that the tax refund is entireties property despite fact that refunds were related to the husband’s separate economic activity.

Last updated on May 22, 2020

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Gideon Alper

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      • Bitcoin and Cryptocurrency
      • Deficiency Judgments
      • Fact Information Sheet
      • Head of Household
      • IRS Tax Debt
      • Not Paying Judgments
      • Statute of Limitations
      • Wage Garnishment
      • Writ of Garnishment
    • Wills and Trusts
      • Avoiding Probate
      • Estate Planning
      • Gun Trusts
      • Inheritance Tax
      • Irrevocable Trusts
      • Last Will and Testament
      • Living Trusts
      • Living Will
      • LGBT Estate Planning
      • Power of Attorney
      • Probate
      • Special Needs Trust
      • Trust Administration
    • Bankruptcy
      • Attorney Fees
      • Chapter 7 Bankruptcy
      • Chapter 13 Bankruptcy
      • Dealing With Creditors
      • Involuntary Bankruptcy
      • Moral Issues
      • Orlando Bankruptcy
      • Student Loans
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      • Lady Bird Deed
      • Land Trusts
      • Quit Claim Deed
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