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‘Innocent spouse’ time limit valid (access required)

By: Pat Murphy
Published: January 20, 2011

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A federal rule placing a two-year limit on taxpayer claims for "innocent spouse" relief is authorized by and enforceable under the Internal Revenue Code, the 3rd Circuit has ruled in reversing judgment. Under 26 U.S.C. §6015(f), an "innocent spouse" is entitled to relief from liability resulting from a jointly filed federal income tax return. A Treasury ...
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