the IRS may grant equitable relief
if, under the facts and circumstances, it would be inequitable to hold the requesting spouse liable for any unpaid tax or any deficiency from a joint return.
6015(f) equitable relief
and the procedures and rules for applying for it.
Consequently, how a couple's divorce decree addresses liability for taxes may have a major impact on the availability of equitable relief
The Tax Court has supported the IRS's rulings against taxpayers in many equitable relief
cases, including Madden, TC Memo 2006-4, Motsko, TC Memo 2006-17, and Lopez, TC Memo 2005-36.
In a trio of cases this spring, the Tax Court widened the availability of equitable relief
under IRC [section] 6015(f) for taxpayers with innocent spouse claims.
8; see also "Tax Matters: Time Limit for Equitable Relief
Struck Down, De Novo Standard Applied," JofA, July 2009, page 76).
6015(f) does not address a limitation period for claims for equitable relief
, the Tax Court found that Congress's intent was that there be no limitation period.
There are a number of threshold conditions that must be satisfied for the IRS to consider any request for equitable relief
MPEG LA seeks, among other things, declaratory, injunctive and other equitable relief
Spouses who do not qualify for either of those provisions may seek equitable relief
under section 6015(f).
In 2000, Neal petitioned the IRS for equitable relief
for the portion of the couple's unpaid tax debt that was attributable to Alimam's income.
The Union shall not be required to post a bond or other security as a condition to obtaining an injunction or other equitable relief
against a violation or threatened violation of this Section.