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
Hauptverfasser:	Mason, J David, Linda Garrett Levy
Format:	Artikel
Sprache:	eng
Schlagworte:	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
Online-Zugang:	Volltext
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