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.
Northern Illinois University Law Review
Philipps, Timothy and Braford, L. Bradford
"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:
1, Article 3.
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).