Catherine LaRosa v. Commissioner of Internal Revenue
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March 17, 2026
4th Circ. Skeptical Of IRS Stance In Spousal Relief Case
A Fourth Circuit panel expressed skepticism Tuesday over the IRS' pursuit of a decades-old debt from a Maryland woman whose late husband's fraudulent activities triggered the liability, with one judge calling the government's interpretation of an eligible liability for spousal relief "really tricky."
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October 22, 2025
Widow Not Liable For Husband's Tax Debt, 4th Circ. Told
An 80-year-old widow whose husband was imprisoned after hiding more than $20 million from the IRS told the Fourth Circuit that he was "abusive and controlling" and that she shouldn't have to pay the millions of dollars they jointly owe, despite contrary claims by the government.
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September 10, 2025
Widow Must Repay IRS Refund Interest, US Tells 4th Circ.
An 80-year-old widow whose husband was imprisoned after hiding more than $20 million from the IRS should have to pay the agency millions of dollars for interest it mistakenly refunded the couple but which they never repaid, the U.S. government told the Fourth Circuit on Wednesday.
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July 11, 2025
Widow Asks 4th Circ. For Innocent Spouse Tax Relief
An 80-year-old widow whose husband went to jail for filing false tax returns asked the Fourth Circuit to overturn a U.S. Tax Court ruling finding her liable for interest payments related to the couple's millions of dollars in tax debt.