by Gary Slavett | Mar 25, 2020 | Audit, COVID-19, Criminal Tax, Employment Tax, Exempt Organizations, FBAR, Innocent Spouse Relief, Internal Revenue Service, Offshore Income, Tax Collection, Tax Litigation, Trust Fund Recovery Penalty
To help people facing the challenges of COVID-19 issues, the Internal Revenue Service announced a series of steps to assist taxpayers by providing relief on a variety of issues ranging from easing payment guidelines to postponing compliance actions. Holtz, Slavett... 
by Igor Drabkin | Sep 19, 2013 | Innocent Spouse Relief, Internal Revenue Service
New guidelines released by the IRS are intended to make equitable innocent spouse relief easier to obtain. Revenue Procedure 2013-34 deals with the equitable innocent spouse relief available under IRC section 6015(f), and supersedes the prior Revenue Procedure... 
by Igor Drabkin | Jan 13, 2012 | Innocent Spouse Relief, Internal Revenue Service
In the recently issued Notice 2012-8, the IRS proposed a new Revenue Procedure that would revise the threshold requirements for requesting equitable innocent spouse relief. The proposed Revenue Procedure would revise the factors used by the IRS in evaluating requests... 
by David Holtz | Aug 31, 2010 | Innocent Spouse Relief, Internal Revenue Service, Tax Collection
IRS is offering to suspend the issuance of a determination letter denying untimely claims for innocent spouse relief. The United States Tax Court in Lantz v. Commissioner, 132 T.C. No. 8 (April 7, 2009) held that the two year statute of limitations deadline was not...