2013 client owed 68,000 on a joint return. After the return was filed, they divorced and the wife filed for and received Equitable Relief. I represented the husband and we appealed that as she did not qualify - and we won the appeal, she was denied relief. Flashforward to today - the client told me he is still paying this on an installment - and thought it should be paid off by now so I pulled the 1040 Account transcript and it shows this:
Innocent spouse claim received
Transfer account out 11-23-2015 $-20,069.56
Transfer account in 11-23-2015 $ 20,069.56
Balance transferred to split liability account -20,069.56
The 1040 account transcript shows a balance due of zero, but there is another Account transcript for the 1040 Separate Account that shows the same as above except for the last night (balance transfer), and that transcript shows a balance due of around 18,000.
The rest of it shows monthly payments from that time until now. We won the appeal in Feb 2017 - but that doesn't show up anywhere - it appears he is still paying all of the tax. She filed for relief in 2015 and the appeal was won in 2017.
It appears he is still paying in installments for her share of the tax. He tells me that she has the ability to pay her share - what can I do with this? I don't really see the point of winning the appeal if he still has to pay all of the tax.