by Tom Regan | Jan 27, 2018 | Innocent Spouse
There are three types of relief for an “innocent spouse,” commonly referred to as: innocent spouse relief; separation of liability; and, equitable relief. The requirements of each of these forms of relief are discussed elsewhere in this blog. In this article, I focus...
by Tom Regan | Jan 7, 2012 | Innocent Spouse
On January 5, 2012, in Notice 2012-8, the IRS significantly modified the rules for spouses seeking Innocent Spouse Relief under Internal Revenue Code Section 6015(f), which is also known as “Equitable Relief.” Notice 2012-8 is effective immediately and supersedes the...
