Deadline for equitable innocent spouse claims again upheld.
The Tax Adviser › Vol. 42 Nbr. 3, March 2011
Linked as:
Extract
Deadline for equitable innocent spouse claims again upheld.
The Third Circuit held that the two-year deadline in Regs. Sec. 1.6015-5(b)(1) for filing an equitable innocent spouse relief claim under Sec. 6015(f) is valid because it is a permissible interpretation of the statute. This is the second case in which a federal appeals court has overturned the Tax Court on the issue of whether the two-year statute of limitation period in the regulations is valid for claims fi...
See the full content of this document
Sponsored links
