The new “innocent spouse” rules: an update on “equitable” relief

When we left our friends, Rhett and Scarlett (in the article which appeared in the previous issue of The Free State Accountant), they were contemplating the relief Scarlett could obtain under the new innocent spouse rules enacted by the IRS Restructuring and Reform Act of 1998. In the months since that article was published, there have been several important pronouncements from the IRS interpreting and implementing the new innocent spouse…
Former IRS Special Agent, having worked in the IRS Criminal Investigation Division's office in Baltimore, Maryland. In 1980, he was named as Criminal Investigator of the Year by the Association of Federal Investigators. He holds a B.A. in Business Administration, an M.B.A., and a law degree, all from the University of Maryland. In addition to the University of Maryland, Mr. Haynes has attended MacMurray College, the University of Illinois, Southern Illinois University and Georgetown University Law School.
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