Innocent Spouse Litigation.

• Author: Laffie, Leslie S.

Chief Counsel Notice N(35)000-338 (6/5/00) announces a change in the IRS'S litigating position on judicial review of its spousal relief determinations. In light of the Tax Court's recent decisions in Michael B. Butler, 114 TC No. 19, Diane Fernandez, 114 TC-No. 21 and Fredie Lynn Charlton, 114 TC No. 22 (see News Notes, "Innocent Spouse Relief," TTA, July 2000, p. 460), the IRS will no longer contest the jurisdiction of the Tax...