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Taxation & Estate Planning

: TaxProf Blog

Schumacher: The IRS's Administrative Process in Innocent Spouse Cases

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Scott Schumacher (U. Washington) has published Innocent Spouse, Administrative Process: Time for Reform,130 Tax Notes 113 (Jan. 3, 2011): This article examines the administrative process the IRS uses in innocent spouse cases. The author argues that the way the IRS reviews these cases, as well as the substantive rules that...

Full post as published by TaxProf Blog on January 07, 2011 (boomark / email).

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