Quantcast

4th Circuit backs 2-year limit on innocent spouse tax relief (access required)

Posted: 6:00 pm Sun, June 19, 2011
By Lawyers USA
Correy Stephenson

A Treasury Regulation that establishes a two-year limitations period to request innocent spouse relief is valid, and an ex-wife who failed to make a timely request may therefore be jointly liable for a tax deficiency, the 4th U.S. Circuit Court of Appeals held last week. The decision reversed the U.S. Tax Court, which had said the ...

Comments

Comments are closed.

Copyright © 2012, Maryland Daily Record 11 E. Saratoga Street, Baltimore, MD, 21202 · Tel: 443-524-8100