More-Generous Rules Proposed for Equitable Innocent Spouse Relief

News:  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 January 06, 2012

Practitioners, Policymakers Welcome IRS Change on Innocent Spouse Relief

News:  Tax practitioners, legislators, and taxpayer advocates said the IRS’ announcement that it would no longer require taxpayer requests for innocent spouse equitable relief under Sec. 6015(f) to be made within two years of the beginning of collection activity was a long overdue change
Published on July 27, 2011

IRS Relents on Two-Year Limit on Innocent Spouse Equitable Relief

News:  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 July 26, 2011

Removal of Two-Year Limit on Innocent Spouse Claims Does Not Revive Taxpayers Case

News:  A federal 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 August 14, 2012

Fourth Circuit Upholds Two-Year Innocent Spouse Limitation Period

News:  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
Published on June 14, 2011

Taxpayer Advocate Service Changes Criteria for Accepting Cases

News:  The Taxpayer Advocate Service changed its criteria for accepting individual taxpayer cases for assistance.
Published on September 04, 2012