Marriage, Divorce, and Filing Decisions
Learn the decision pattern the exam can test, then apply it to a realistic taxpayer fact pattern.
What changes the answer?
A divorce decree can assign economic responsibility without changing the IRS's ability to collect a joint tax debt.
A tax-practice scenario
Recently divorced clients exchange property and dispute a prior joint liability. Separate current-return treatment from collection relief.
Identify the taxpayer, entity, transaction, and tax period first. Write the controlling tests in order, apply only the relevant facts, and keep the reporting result separate from any planning recommendation.
Do not take this shortcut.
Treating state-court allocation language as controlling every federal tax result.
Turn the rule into recall.
Build a before-and-after timeline covering status date, custody, payments, transfers, and prior liabilities.
- ExplainState the governing distinction without notes.
- ApplyChange one fact in the scenario and predict the new result.
- RetrieveAnswer an unseen question, then review every option.
Official source and scope
This lesson follows the current PSI content outline and uses the IRS reference below for the underlying tax or practice framework. Always confirm current forms, instructions, thresholds, and effective dates before advising a taxpayer.