Innocent Spouse Relief: Alternatives After the Lantz Case  

Oleh:

Rosenberg, Donald L ; Schuldenfrei, Allen Finley

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 210 no. 6 (Dec. 2010), page 46-53.
Topik: Lantz Case; IRS victory forces CPA; INNOCENT SPOUSE; CLAIMSSEPARATION-OF-LIABILITY RELIEF; EQUITABLE RELIEF; EFFECT OF THE LANTZ CASE.

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Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This past June, the Seventh Circuit Court of Appeals in Cathy M. Lantz v. Commissioner (docket no. 09-3345, 6/8/2010) reversed the Tax Court and upheld the IRS’ position that innocent spouses seeking equitable relief under subsection (f) of IRC § 6015 are subject to the same two-year filing deadline that applies to the other two types of innocent spouse claims under sections 6015(b) and (c). Subsection (f) contains no reference to a filing deadline, and Tax Court decisions have held that there is none. Taxpayers—especially those in the Seventh Circuit—who may have sought to take advantage of the Tax Court’s holding in similar cases may now be looking to their CPA tax advisers to reassess their strategy. This article offers suggestions on preventing such problems and on alternative avenues of relief available to taxpayers, especially those who might have a valid innocent spouse claim except for a missed deadline.

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