Seventh Circuit Does Not Hear 'Audible Silence.'

Smith, Eric
October 2010
CPA Journal;Oct2010, Vol. 80 Issue 10, p48
Academic Journal
The article discusses the rule in the filing of a joint return by a married couple which provides that both filers are jointly and severally liable for the entire tax liability computed on the taxpayers' aggregate income. It is stated that an innocent spouse may obtain relief in three ways, the first two being of general application and when the taxpayers are no longer married, which requires election of benefits within an imposed deadline. Such a spouse may reportedly also be held not liable if facts indicate that doing so would be inequitable.


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