Innocent or Not Let the Factors Decide

Article:  Three forms of innocent spouse relief are available under Sec. 6015. This article discusses the three forms of relief, the substantive requirements for qualifying for each, and the time period in which a taxpayer...
Published on October 04, 2011

Tax Court Again Holds That Innocent Spouse Relief Limit Is Invalid

Article:  ...overruled by the Seventh Circuit in an earlier case, the Tax Court has again held that the regulatory two-year limitation period for filing a claim for equitable innocent spouse relief under Sec. 6015(f) is invalid. This item assesses the Tax Court's arguments in Hall, 135 T.C. No. 9
Published on January 28, 2011

IRS Gives Up on Two-Year Innocent Spouse Equitable Relief Limitation

Article:  After winning appeals in three federal circuit courts of its two-year limit for requesting equitable innocent spouse relief, the IRS said on July 25 it will no longer observe that deadline
Published on September 30, 2011

IRS Proposes New Equitable Innocent Spouse Relief Rules

Article:  The IRS issued a proposed revenue procedure changing the way it will treat requests for equitable innocent spouse relief under Secs. 66(c) and 6015(f
Published on February 29, 2012

Seventh Circuit Upholds Limitation Period for Seeking Equitable Innocent Spouse Relief

Article:  ...the Tax Court’s decision invalidating the Internal Revenue Service (IRS) regulation, Section 1.6015-5(b)(1), which imposes a two-year limitations period for seeking equitable innocent spouse relief
Published on January 28, 2011

Limitation Period for Equitable Innocent Spouse Relief Held Invalid

Article:  ...a decision of the full court, the Tax Court held that Regs. Sec. 1.6015-5(b) (1), which imposes a two-year limitation period for requesting equitable innocent spouse relief, is an invalid interpretation of Sec. 6015(f
Published on January 28, 2011

Court Adopts Reason to Know Test for Innocent Spouse Cases

Article:  The Sixth Circuit adopted the “reason to know” test for determining whether a taxpayer was eligible for innocent spouse relief from tax liability for an understatement arising out of an erroneous deduction on a tax return
Published on January 28, 2011

Taxpayer Must File Jointly to Qualify as Innocent Spouse

Article:  The Ninth Circuit has held that to be eligible for innocent spouse relief under Sec. 6015, a taxpayer must have filed a joint return with his or her spouse and that Sec. 6015’s equitable relief provision also requires that a...
Published on May 14, 2010

Taxpayer Cannot Revive Equitable Innocent Spouse Claim

Article:  A U.S. District Court dismissed a taxpayer’s claim that she was entitled to innocent spouse relief under Notice 2011-70, which announced the removal of the two-year limitation period for claims for equitable innocent spouse relief under Sec. 6015(f
Published on September 30, 2012

IRS Announces Redesigned Form 8857

Article:  ...The Service announced that it has redesigned Form 8857, Request for Innocent Spouse Relief, in order to reduce followup questions and minimize the burden on taxpayers. Previously, Form 12510, Questionnaire for the Requesting Spouse, was separate from For
Published on April 19, 2010

Individual Taxation Report Recent Developments

Article:  This article covers recent developments affecting the taxation of individuals, including health care reform and other legislation, regulations, cases, and IRS guidance. The items are arranged in Code section order.
Published on January 28, 2011

Two-Year Innocent Spouse Limitation Period Upheld Again

Article:  The Fourth Circuit overturned a Tax Court decision and upheld a Treasury regulation that sets a two-year statute of limitation on claims for innocent spouse relief, marking the third time the Tax Court has been overruled on this issue by a higher court
Published on January 13, 2012

Tax Court Not Limited to Administrative Record in Innocent Spouse Cases

Article:  The Eleventh Circuit held that the Tax Court properly considered evidence outside the administrative record in a trial to determine whether a taxpayer was entitled to innocent spouse relief
Published on January 28, 2011

Deadline for Equitable Innocent Spouse Claims Again Upheld

Article:  The Third Circuit held that the two-year deadline in Regs. Sec. 1.6015-5(b)(1) for filing an equitable innocent spouse relief claim under Sec. 6015(f) is valid because it is a permissible interpretation of the statute
Published on May 03, 2011

Individual Taxation Developments

Article:  This article covers recent developments affecting individual taxation. The items are arranged in Code section order
Published on March 18, 2013