Taxation
The Service Abandons Two-Year Limit to File for Equitable Innocent Spouse Relief
Given the Service’s court successes in its over-three-year litigation project to uphold the validity of the two-year limit it established for requesting “equitable” innocent spouse relief under section 6015(f), it came as something of a pleasant shock to see the Commissioner, on July 25, issue a notice announcing that the Service would no longer seek to enforce that limit. ...