by Robert Baty
> it is inequitable to hold the individual liable for any
> unpaid tax or any deficiency (or any portion of either);
> the Secretary may relieve such individual of such liability."
> at Remington Park."
As with any substantive changes in the law, it sometimes takes years for the details to work out as to the administration of the law. That was the case with the revisions to innocent spouse law made in the 1990s. As indicated in a Forbes' column earlier this year on the subject, by Stephen J. Dunn, that process is continuing (e.g., the IRS is softening up on what it proposes to be the rules).
> Court under the old rules and lost who will
> apply for innocent spouse relief under the
> new rules.