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Taxpayer First Act Doesn’t Apply In $450,000 Embezzlement Case

Feb. 13, 2020, 11:46 PM

The spouse of a Wisconsin woman who was convicted for embezzling over $450,000 cannot rely on the Taxpayer First Act to argue for relief from tax liability over their joint filed returns, the U.S. Court of Appeals for the Seventh Circuit decided Thursday.

Rick E. Jacobsen appealed the U.S. Tax Court’s ruling denying him relief under part of tax code Section 6015(f) known as the “innocent spouse” provision. Jacobsen’s wife, Tina F. Lemmens, was convicted in 2011 of embezzling more than $450,000 from her employer, depositing the funds into a joint account. Jacobsen argued that he was not...

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