Document Type
Article
Media Type
Text
Abstract
This Article examines I.R.C. § 6013(e). The provision is intended to protect an innocent spouse from tax liability where a joint return is filed by one spouse who understates or misstates the joint return's taxable income, through no fault of the innocent spouse. This Article concludes that certain changes in LR.C. § 6013(e) are necessary in order for this provision to provide the equitable relief which all innocent spouses should enjoy.
First Page
33
Last Page
66
Publication Date
11-1-1987
Department
Other
ISSN
0734-1490
Language
eng
Publisher
Northern Illinois University Law Review
Recommended Citation
Philipps, Timothy and Braford, L. Bradford
(1987)
"Even a Tax Collector Should Have Some Heart: Equitable Relief for the Innocent Spouse Under I.R.C. § 6013(e),"
Northern Illinois University Law Review: Vol. 8:
Iss.
1, Article 3.
Suggested Citation
Timothy Philipps and L. Bradford Braford, Even a Tax Collector Should Have Some Heart: Equitable Relief for the Innocent Spouse Under I.R.C. § 6013(e), 8 N. Ill. U. L. Rev. 33 (1987).
