TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Individuals

Nonelecting spouse may intervene in support of innocent spouse relief; Van Arsdalen, TC

Procedure & Administration

Guidelines on withholding from compensation payments incident to divorce; Rev. Rul. 2004-60; Notice 2002-31*
  

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.