CCH Tax News: IRS Denial of Equitable Innocent Spouse Relief Reviewed Under De Novo Standard (Porter, TC)

According to the CCH Tax News article, "IRS Denial of Equitable Innocent Spouse Relief Reviewed Under De Novo Standard" published on April 24, 2009, "In a decision reviewed by the court, the Tax Court held that an individual who appealed the IRS' denial of equitable innocent spouse relief for the additional tax imposed on her former husband's distribution from an IRA was entitled to have the matter considered de novo rather than reviewed under an abuse of discretion standard."

Posted by Monique Moreira, Chief Managing Associate Editor.