For federal income tax purposes, alimony paid under a written court order is deductible by the spouse who pays and is taxable to the recipient of the alimony.

缴付联邦税时，法庭裁定支付赡养费的一方可减免税项，而领取的一方则要交税。

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Since 1985 I have handled thousands of such cases, before IRS Examination, Collection, Appeals, and Criminal Investigation, and in U.S. Tax Court, District Court, and Court of Federal Claims.

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At any rate, the Court concluded, the federal tax lien had priority over the alleged Windsor I mortgage, since the U.S. filed its tax lien and Windsor I had never recorded it.

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In March of 2012, three independent tax preparers represented by the Institute for Justice (IJ) filed a complaint in federal court, challenging the authority of the IRS to regulate tax preparers.

FORBES: Wrong Side Of An Audit: Memo Argues IRS Inflated Numbers, Exaggerated Figures