The Innocent Spouse Provisions of the Internal Revenue Code: In Search of Equity

Authors

James E. Panny
Marc L. Faust

Abstract

The authors review decisions made under Section 6013(e) of the Internal Revenue Code, and conclude that this section has not provided the relief which its enactors intended. They suggest a more liberal reading of this section, so that decisions made will comport with the remedial nature of the statute. The authors also recommend a legislative revision of this section.

Recommended Citation

James E. Panny and Marc L. Faust, The Innocent Spouse Provisions of the Internal Revenue Code: In Search of Equity, 32 U. Mia. L. Rev. 137 (1977)
Available at: https://repository.law.miami.edu/umlr/vol32/iss1/7