Most of us have received an unsolicited email regarding a certain Nigerian prince who, inexplicably, needs help getting his money out of Nigeria. I was 22 when I received my first email. It seemed very strange that a prince from another country would seek out a college student, living on Ramen, to secure his money.… Read More

For years, tax prepares have reported payments that meet the requirements (under 71(b)(2)) as deductible alimony by the payer, along with the recipient’s Social Security number, to ensure the recipient reports the matching amount as income. The taxpayers must have a written divorce or separation agreement, and the agreement must meet several tests to be… Read More