TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Procedure & Administration

Nonrequesting spouse may seek administrative appeal of innocent spouse relief: Rev. Proc. 2003-19

Timely estimated tax payments can be based on late-filed returns: Rev. Rul. 2003-23

 

The reports of cases, rulings, etc., herein, except for the Reflections, are edited versions of the relevant court opinion, published ruling, etc.

^*This development, concerning related matters, is covered in the Reflections to the report of the principal item.