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31 NewsQuarterly 1 (2011-2012)

handle is hein.journals/newsqtrly31 and id is 1 raw text is: Points to Remember 0o 1 en the Servicets court successes n its over-three-year litigation project to uphold the validity of the two-year limit it established for requesting equitable innocent spouse relief under section 6015(f), it came as something of a pleasant shock to see the Commissioner, on July 25, issue a notice announcing that the Service woul d no longer seek to enforce that limit. See Notice 2011-70 2011-32 .R.B. 135. But, for those following closely congressional displeasure with the rule's adverse consequences for many low-income constituents, the capitulation, from Day One, seemed almost inevitable. It was just a matter of when. The first innocent spouse statute was enacted as section 6013(e) in 1971. Section 6013(e) had no time limit in it for requesting relief, and relief could be requested at any time during the period the unpaid taxes could be assessed (usually three years after return filing under section 6501) or collected (usually ten years after assessment under section 6502) or through a refund claim that was timely under the two-year/three-year refund claim periods of section 6511. Relief under section 6013(e) was usually raised during an audit or in a pre-assessment Tax Court case, but, sometimes, it was raised in (1) refund lawsuits in district court, (2) enforcement suits brought there by the govern- ment under section 7401 or 7403 at any time before the expiration of the collection period, or (3) during bankruptcy proceedings. n 998, Congress thought section 6013(e) was inadequate both n covering too few umstan andin not hiavng apost-as sm tbutpramtproedure for hllin ader Sr n nTaCurtS Corsrpea ed stion 6013(e)and r Iadi wit tion 6015 Section 0 5 ndd upwiththr substantiv subsections for relief Subsetion (b) relief was an epanded version of setion 6013(e) relief, hut applied to any eroneous dficiency. Subsection (c r ef alo owd adivorced or sparated spouse to Ilet out of jint liability forad dficinc unles the Service culd prov the e etinig spous actually knew of the mrisreported item Subeti f reif w dirtiarycatchallthat one could rqust n Sectlike b)or ubsectio f) re ef va aailabl wheeth taxpayr a facin ithe deficie l e errerte Bax oranudn vn eamount shwe Frmthe Cha r Interview Pro Bono Matters Book Review Pr t oer sGu'de to nnocent puse Reli ef Proven Strategies nIni Secton 6015 Tax Cases Identity Theft in Tax Administration 17 CLE Calendar 20 Tax Bites Boxscore ue orte fac ofthe re bute nt paid)a andthe sp ua 12 15 3 4 7 9 21 22 1 not qua fy under

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