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Between a Rock and a Hard Place

By Bryan T Camp on February 10, 2012

Today’s column discusses the Tax Court’s jurisdiction to hear stand-alone petitions from taxpayers who have been denied equitable relief under section 6015(f), one of the three spousal relief provisions contained in section 6015. Congress enacted section 6015 in the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) to replace the old “innocent [...]

Posted in Articles | Tagged immunity, provisions, Tax Court | Leave a response

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