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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)




Journal of Taxation of Investments

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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.

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