Between a Rock and a Hard Place

Today’s column discusses the Tax Court’s jurisdiction to hear stand-alone petitions from taxpayers who have been denied equitable relief under section 6015(f), one of the three spousal relief provisions contained in section 6015. Congress enacted section 6015 in the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) to replace the old “innocent spouse” provisions in section 6013(e).[1] My prior columns have focused on how RRA 98 inserted…
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