Removal of Two-Year Limit on Innocent Spouse Claims Does Not Revive Taxpayer?s Case

A federal court dismissed a taxpayer?s claim that she was entitled to innocent spouse relief under Notice 2011-70, which announced the removal of the two-year limitation period for claims for equitable innocent spouse relief under Sec. 6015(f).

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/scL0gR25EbI/20120814.aspx

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