High Level of Activity Marks this as the Age of Innocent Spouses

Congress markedly expanded tax relief for spouses and ex-spouses in the IRS Reform and Restructuring Act of 1998 when they substituted Sec. 6015 for Sec. 6013 responding to a dramatic increase in claims for spousal relief from tax liability. The so-called "innocent spouse" law has a manifo...

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Bibliographic Details
Published in:Ohio CPA Journal 2001-10, Vol.60 (4), p.73
Main Author: Antenucci, Joseph
Format: Article
Language:English
Subjects:
Domestic violence
Federal legislation
Innocent spouse tax relief
Interpretation and construction
Knowledge
Liability
Marriage
State court decisions
Tax court decisions
Tax courts
Tax law
Tax policy
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Summary:Congress markedly expanded tax relief for spouses and ex-spouses in the IRS Reform and Restructuring Act of 1998 when they substituted Sec. 6015 for Sec. 6013 responding to a dramatic increase in claims for spousal relief from tax liability. The so-called "innocent spouse" law has a manifold purpose. The new Sec. 6015 included several changes: 1. a more flexible version of the prior law, 2. a new facts-and-circumstances test for relief, and 3. a new separate liability election. Significant activity has recently occurred in this area as the IRS and the courts continue to refine and interpret the new law. This article reviews recent administrative and judicial developments.
ISSN:0749-8284