Innocent Spouse Relief from Joint and Several Liability Under Section 6015
Author: Kathleen M. Lach.
Source: Volume 23, Number 04, Summer 2006 , pp.295-304(10)
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Abstract:
The decision as to whether to file a joint federal income tax return with one’s spouse is not one to be taken lightly. Yet, it is a decision that is frequently made without sufficient consideration, and the consequences can be devastating for the unsuspecting spouse.Keywords:
Affiliations:
1: Arnstein & Lehr LLP.