2010/02/04

Innocent spouse relief: liberalization of the lack of knowledge requirement.: An article from: The Tax Adviser

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This digital document is an article from The Tax Adviser, published by American Institute of CPA’s on April 1, 1993. The length of the article is 6054 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The innocent spouse provisions of IRC 6013(e) have been liberalized by recent decisions of the Eighth and Ninth Circuit courts to cover knowledge of deductions whereas previous standards applied to knowledge of omissions. Spouses may use the innocent spouse defense if they are unaware of omissions on joint returns, have no reasonable means of knowing about the omission and do not benefit from it. In an erroneous deduction, spouses may be aware of the transaction and still be protected if they are unaware of the deduction. Proof of lack of knowledge or benefit, or filing a separate return are the best defenses.

Citation Details
Title: Innocent spouse relief: liberalization of the lack of knowledge requirement.
Author: John C. Zimmerman
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1993
Publisher: American Institute of CPA’s
Volume: 24 Issue: n4 Page: 253(8)

Distributed by Thomson Gale

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Tags: innocent spouse provisions, innocent spouse relief, thomson gale.

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