Detail Is The Tax Court Becoming A Divorce Court ?   Oleh:  Cozort, Larry A. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 195 no. 2 (2003) Topik: courts; tax court; divorce court Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The IRS is experiencing a dramatic workload increase as more and more taxpayers claim innocent spouse relief to avoid liability on a joint tax return. For 1999 to 2001, it received a staggering 152,942 relief requests, and in 2001, the average claim processing time was 363 days. The increase in claims has also resulted in more litigation. In fact, Tax Court cases interpreting the 1998 innocent spouse law revision have expanded the court’s jurisdiction. The court now considers a wide range of domestic issues that typically were within the purview of divorce courts. To help CPA s better advise spouses seeking relief, this article reviews the innocent spouse rules and some of the many Tax Court cases that have resulted. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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