IRS Relents on Two-Year Limit on Innocent Spouse Equitable Relief
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
More-Generous Rules Proposed for Equitable Innocent Spouse Relief
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
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
Proposed Rules Reset Limitation for Pursuing Equitable Innocent Spouse Relief
The IRS issued proposed regulations under Secs. 6015(f) and 66(c) changing the deadline for taxpayers to request innocent spouse relief from joint liability
Published on August 13, 2013
New Procedures for Equitable Innocent Spouse Relief
The IRS provided rules under which taxpayers can obtain equitable innocent spouse relief from joint liability under Sec. 66(c) or 6015(f
Published on September 18, 2013
Removal of Two-Year Limit on Innocent Spouse Claims Does Not Revive Taxpayers Case
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
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
Individual Income Taxation Resources
Various articles as well as tools and aids providing information and help regarding the topic of individual income taxation.
Published on September 12, 2013
2013-09-27Tax Ealert Final Tangible Property Regulations Friendlier to Taxpayers, IRS Makes Much Needed Changes to the D...
In this issue Final Tangible Property Regulations Friendlier to Taxpayers, IRS Makes Much Needed Changes to the Disposition Rules Under the Tangible Property Regulations and more...
Published on September 27, 2013
2013-08-23 TaxEalert E-Services Extended, Opposition to Cash Method Restrictions, S Election Relief and more...
Published on August 26, 2013