haku: @indexterm divorce / yhteensä: 16
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| Tekijä: | Cozort, L. A. |
| Otsikko: | Is the Tax Court Becoming a Divorce Court? |
| Lehti: | Journal of Accountancy
2003 : FEB, VOL. 195:2, p. 35-41 |
| Asiasana: | ACCOUNTING TAXATION DIVORCE |
| Kieli: | eng |
| Tiivistelmä: | As a result of 1998 changes to the innocent spouse rules, the Tax Court now is reviewing a wide range of domestic issues previously left to divorce courts. CPAs must take the court's new role into account when advising clients. The paper states that IRS workload is increasing as a result of more innocent spouse claims. A 1998 change in the law is also bringing more work to the Tax Court, which is considering a wide range of domestic issues that previously were the purview of the divorce courts. The paper states that the joint return is typically required to eligible for innocent spouse relief. Sections 6015(b) and 6015(c) specifically require it. |
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