IRS Reform: Innocent Spouse Rule
Description:
Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
Date:
July 2, 1998
Creator:
Ripy, Thomas B.
Partner:
UNT Libraries Government Documents Department