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Innocent Spouse Relief: Insights and Strategies
Innocent Spouse Relief Insights and Strategies Author:Kip Dellinger Innocent Spouse Relief analyzes the important new rules for innocent spouse relief that were significantly revised and expanded by the IRS Restructuring and Reform Act of 1998. It discusses the important new rules in light of recent case law and regulatory developments, providing practitioners with an authoritative and comprehensive resource fo... more »r dealing with innocent spouse relief issues. In addition to expert analysis and discussion of the new rules, the book reproduces source documents relevant to innocent spouse relief, including Internal Revenue Code sections, committee reports, IRS Publications, directives and forms, and the Internal Revenue Manual 104.5. A topical index and case table are also provided.« less