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…