¹REG-106446-98 (1/17/01, corrected 3/29/01).

²For background, see Foran and Foran, "Innocent Spouse Rules Provide Relief," 31 The Tax Adviser 26 (January 2000).

³Rev. Proc. 2000-15, IRB 2000-5, 447.

⁴IR 2001-13 (2/20/01).

⁵See H. Rep't No. 105-599, 105th Cong., 2d Sess. (1998), p. 72.