Agostino and Associates filed a mandamus case on behalf of Gale Gargiulo, a New Jersey resident, demanding among other things that: (a) the Internal Revenue Service.
Hackensack, NJ, March 05, 2015 — On February 3, 2015, Agostino and Associates filed a mandamus case on behalf of Gale Gargiulo, a New Jersey resident, demanding among other things that: (a) the Internal Revenue Service (“IRS”) comply with order of the Superior Court of New Jersey finding Gale Gargiulo to be an innocent spouse, and (b) directing the IRS to collect taxes due and owing from Louis Gargiulo, her ex-husband from the assets of a constructive trust created by the New Jersey court for the benefit of the IRS.
The complaint explains that pursuant to the rule announced in Sheridan v. Sheridan, 247 N.J. Super. 552 (Ch. Div. 1990), New Jersey judges are required to report tax deficiencies to the IRS when they come to the attention of the court and take appropriate action; in the Gargiulo case, the court did exactly what it was required to do under New Jersey law.
According the complaint, the New Jersey court found that: Gale Gargiulo and Louis Gargiulo were married in 1994 and divorced in 2013; during the marriage, Louis Gargiulo filed IRS Forms 1040, federal income tax returns for 2006, 2007, and 2008 that purported to be married-filing-joint federal income tax returns; Gale Gargiulo’s signature was forged on the 2007 and 2008 personal returns, as well as the tax information authorization form E8821 and IRS E-file signature authorizations; and Louis Gargiulo was found “100% liable for all the debts and liabilities flowing from his misconduct,” including a $257,294.22 owed to the IRS.
The complaint further alleges that to secure that Gale Gargiulo would not be called upon to pay her husband’s tax debt, the New Jersey court settled a “constructive trust” with Louis Gargiulo’s assets to secure payment of the IRS’ claim. But according to the complaint, the IRS has not taken any steps to comply with the New Jersey court order.
The complaint alleges that the IRS refusals to comply with the New Jersey court’s orders include the IRS’ failure to foreclose on the liens in favor of the IRS on Louis Gargiulo’s assets and the IRS failure to release its claims against Mrs. Gargiulo and her separate assets.
The IRS’ refusal to take any steps to collect taxes from Louis Gargiulo or otherwise comply with the New Jersey court’s orders violates the government’s non-discretionary duty to collect taxes due and owing from taxpayers and denies Gale Gargiulo the full faith and credit guaranteed by law.
The case is captioned as Gale Gargiulo v. Internal Revenue Service, John Koskinen, Commissioner of Internal Revenue Service, Louis Gargiulo, Peter Gargiulo, and 199-201 Summit Ave. LLC, case number 2:15-cv-00789.
Gale Gargiulo is represented by Frank Agostino & S. Erica Son of Agostino & Associates, A Professional Corporation, in Hackensack, New Jersey.
Agostino & Associates, P.C.
14 Washington Place
Hackensack, NJ 07601