Spouse Relief Can Now Be Challenged
Journal of Accountancy (08/00) Vol. 190, No. 2 p.84; Reinbach, Andrew

The Tax Court recently ruled that a taxpayer could challenge the Internal Revenue Service's (IRS) grant of innocent spouse relief to his previous wife. When Congress passed the 1998 IRS Restructuring and Reform Act it intended to provide a nonelecting spouse with the ability to contest the service's determination. Before this case, a person did not have the right to challenge the government's decision to grant relief to a spouse or former spouse.


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