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IRS Further Clarifies Innocent Spouse Equitable Relief footnotes 1Rev. Rul. 2003-36, IRB 2003-18, 849. 2See News Notes, Innocent Spouse, 34 The Tax Adviser 385 (July 2003). 3Rev. Proc. 2003-19, IRB 2003-5, 371. 4See Tax Trends, Nonrequesting Spouse May Seek Administrative Appeal of Innocent Spouse Relief, 34 The Tax Adviser 372 (June 2003). 5Rev. Proc. 2003-61, IRB 2003-32, 296. 6Rev. Proc. 2000-15, 2000-1 CB 447. 7See Est. of Barbara J. Jonson, 118 TC 106, 126 (2002), affd, 10th Cir., 12/30/03; see Tax Trends, Separate Liability Requirements Must be Met Prior to Spouses Death, this issue. |