haku: @indexterm FAMILIES / yhteensä: 347
viite: 161 / 347
| Tekijä: | Smith, D. |
| Otsikko: | Protecting innocent spouses |
| Lehti: | Journal of Accountancy
1994 : JUL, p. 62-66 |
| Asiasana: | ACCOUNTING FINANCE FAMILIES |
| Kieli: | eng |
| Tiivistelmä: | The tax law provides limited protection to taxpayers whose spouses intentionally misstate their joint tax liabilities. In many marriages, one spouse handles the couple's financial affairs, including preparation of joint income tax returns. But what happens if that spouse intentionally misstates income or deductions and thus understates the couple's tax liability? Is the other spouse liable for any resulting taxes, interest and penalties? |
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