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Home / Opinion Digests / Two-Year Limitations Valid on ‘Innocent Spouse’ Relief (access required)

Two-Year Limitations Valid on ‘Innocent Spouse’ Relief (access required)

A wife legally separated from her husband waited too long to contest her liability on their joint tax return, and the 4th Circuit reverses a Tax Court decision that invalidated the IRS regulation that imposes a two-year statute of limitations on equitable relief for an “innocent spouse.” The IRS first began collection efforts for a tax ...