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Article: Innocent vs. injured spouse - very different relief.
- Article from:
- The National Public Accountant
- Article date:
- October 1, 1999
- Author:
CopyrightCOPYRIGHT 1999 National Society of Public Accountants. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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The innocent spouse rules were broadened by the IRS Restructuring Act of 1998. Code section 6015 was added and section 66 was amended. As a result of the new law the service center in Cincinnati, the center where the claims are processed, has shown a large increase in the number of Forms 8857 filed. The center has received more than 20,000 requests for relief from joint and several liability since April 1998. A delay in processing of all requests has occurred because of misdirected "injured spouse" claims. Injured spouse claims should be filed with the same service center that normally processes the taxpayer's income tax return and not Cincinnati.
To explain the ...
Related newspaper, magazine, and journal articles:
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Article: Innocent Spouse Relief.
The National Public Accountant;
October 1, 1998 ;
700+ words
... ... of the Bill, IRS released a draft copy of Publication 971, Innocent Spouse Relief and Form 8857, Request For Innocent Spouse Relief. To qualify for innocent spouse relief an individual must meet all of the following conditions: 1) The individual ...
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