• Innocent Spouse Relief
  • August 13, 2003
  • Law Firm: Kean Miller Hawthorne D'Armond McCowan & Jarman, L.L.P. - Baton Rouge Office
  • The IRS has issued interim guidance for taxpayers seeking equitable relief under Code ยง6015(f). The guidance sets forth (1) threshold conditions that a person must satisfy to be considered for equitable relief; (2) circumstances in which relief will be granted where one spouse did not know, and had no reason to know, that funds intended for tax payment were taken by the other spouse for that spouse's benefit; and (3) a partial list of factors used to determine eligibility for equitable relief for innocent spouses in other situations.