New tax relief for the innocent spouse: A 4.1 billion dollar proposition
This article reviews the changes to the innocent spouse provisions and points out tax planning considerations when working with the expanded relief provisions offered to qualifying taxpayers. The changes to the innocent spouse provisions will help to eliminate some of the highly publicized inequitie...
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| Veröffentlicht in: | The National Public Accountant 2000-02, Vol.45 (1), p.55 |
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| creator | Mason, J David Linda Garrett Levy |
| description | This article reviews the changes to the innocent spouse provisions and points out tax planning considerations when working with the expanded relief provisions offered to qualifying taxpayers. The changes to the innocent spouse provisions will help to eliminate some of the highly publicized inequities of the old rules. However, taxpayers seeking to obtain relief under these provisions will discover there are still many safeguards in place to prevent abuse of these provisions. With the new innocent spouse rules come new planning opportunities that must be carefully evaluated with clients who are considering applying for innocent spouse relief. |
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| fulltext | fulltext |
| identifier | ISSN: 0027-9978 |
| ispartof | The National Public Accountant, 2000-02, Vol.45 (1), p.55 |
| issn | 0027-9978 |
| language | eng |
| recordid | cdi_proquest_reports_232345591 |
| source | Business Source Complete |
| subjects | Changes Federal court decisions Fraud Income taxes Innocent spouse tax relief Internal Revenue Service Restructuring & Reform Act 1998-US Knowledge Liability Provisions Relief provisions Tax avoidance Tax courts Tax planning Tax returns Taxpayers |
| title | New tax relief for the innocent spouse: A 4.1 billion dollar proposition |
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