A Matter of Time (And Innocent Spouses)
Manage episode 155580386 series 1161335
Ed Zollars에서 제공하는 콘텐츠입니다. 에피소드, 그래픽, 팟캐스트 설명을 포함한 모든 팟캐스트 콘텐츠는 Ed Zollars 또는 해당 팟캐스트 플랫폼 파트너가 직접 업로드하고 제공합니다. 누군가가 귀하의 허락 없이 귀하의 저작물을 사용하고 있다고 생각되는 경우 여기에 설명된 절차를 따르실 수 있습니다 https://ko.player.fm/legal.
The Tax Court recently decided a pair of cases related to the innocent spouse provisions of §6015 and time limits on filing for relief. In the case of Mannella v. Commissioner, 132 T.C. No. 10 the Tax Court held that even if the notice of intent to levy and rights under the innocent spouse provisions were never seen by the taxpayer, the two year period for relief under §6015(b) and (c) that is specifically imposed by statute begin to run.However, the Court held in this case and the earlier case of Lantz v. Commissioner, 132 T.C. No. 8 that the IRS regulation that imposed a similar two year time limit on equitable relief under §6015(f) was invalid, thus allowing the taxpayers to move forward with a claim for equitable relief.The materials for this podcast are at http://www.edzollars.com/2009-04-19_6015.pdf .The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .
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183 에피소드