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Home / Courts / 4th Circuit / Taxation – ‘Innocent Spouse’ Relief – Two-Year Limitation – Joint Tax Return (access required)

Taxation – ‘Innocent Spouse’ Relief – Two-Year Limitation – Joint Tax Return (access required)

Jones v. Comm’r of Internal Revenue A wife legally separated from her husband waited too long to contest her liability on their joint tax return, and the 4th Circuit reverses a Tax Court decision that invalidated the IRS regulation that imposes a two-year statute of limitations on equitable relief for an “innocent spouse.”

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