Updated Guidance Provided for Taxpayers Seeking Equitable Innocent Spouse Relief from Tax Liabilities (Rev. Proc. 2013-34),(Sep. 17, 2013)
- the threshold requirements for any request for equitable relief;
- a nonexclusive list of factors for consideration in determining whether relief should be granted under Code Sec. 6015(f) because it would be inequitable to hold a requesting spouse jointly and severally liable when the conditions for streamlined relief are not met (these factors also will apply in determining whether to relieve a spouse from income tax liability resulting from the operation of community property law under the equitable relief provision of Code Sec. 66(c)).
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