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Report to the Congress on Joint Liability and Innocent Spouse Issues

By Lubick, Donald C.

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Book Id: WPLBN0000657313
Format Type: PDF eBook
File Size: 221.86 KB.
Reproduction Date: 2005

Title: Report to the Congress on Joint Liability and Innocent Spouse Issues  
Author: Lubick, Donald C.
Volume:
Language: English
Subject: Government publications, Economics., United States. Department of the Treasury--Appropriations and Expenditures.
Collections: U.S. Department of the Treasury Collection
Historic
Publication Date:
Publisher: United States Department of the Treasury

Citation

APA MLA Chicago

Lubick, D. C. (n.d.). Report to the Congress on Joint Liability and Innocent Spouse Issues. Retrieved from http://netlibrary.net/


Description
Government Reference Publication

Excerpt
Excerpt: The Administration recently proposed, as part of the Fiscal Year 1999 Budget, legislation that would amend the innocent spouse provisions of the Internal Revenue Code of 1986. Legislation currently pending in Congress (particularly H. R. 2676) also would amend these provisions. We look forward to working with Congress to adopt meaningful solutions to this important problem.

Table of Contents
TABLE OF CONTENTS EXECUTIVE SUMMARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 BACKGROUND AND PRESENT LAW CONCERNING JOINT AND SEVERAL LIABILITY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 A. Joint Filing for Married Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1. Origin of Joint Filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 2. Effect of Community Property Law on Joint Filing . . . . . . . . . . . . . . . . . . . . . . . 7 3. Current Joint Filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 B. Collecting Unpaid Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 1. In General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 2. Collecting Unpaid Taxes of Married Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . 10 C. Relief Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 1. Background: The Need for Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 2. Current Requirements for Innocent Spouse Relief for Joint Return Filers . . . . . 13 a. A Joint Return Has Been Made For The Taxable Year . . . . . . . . . . . . . 13 b. There is a Substantial Understatement of Tax Attributable to Grossly Erroneous Items of the Other Spouse . . . . . . . . . . . . . . . . . . . . . . . . . . 14 i. The Return Contained a Substantial Understatement of Tax . . . . 14 ii. The Understatement Was Grossly Erroneous . . . . . . . . . . . . . . . 15 iii. The Understatement Was Attributable to the Other Spouse . . . . 16 c. The Taxpayer Did Not Know, and Had No Reason To Know, of the Substantial Understatement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 i. The Taxpayer Did Not Know . . . . . . . . . . . . . . . . . . . . . . . . . . 16 ii. The Taxpayer Had No Reason To Know . . . . . . . . . . . . . . . . . . 17 d. It Would Be Inequitable To Hold The Taxpayer Liable For The Deficiency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 3. Requirements for Relief for Separate Return Filers in Community Property States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 OVERVIEW OF CURRENT IRS ADMINISTRATION OF JOINT RETURNS . . . . . . . . . . . 21 PROPOSALS TO REPLACE OR REFORM THE JOINT AND SEVERAL LIABILITY STANDARD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 A. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 B. Mandatory Separate Returns For All Filers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 1. Description of Proposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 2. Effect on Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 3. Effect on IRS Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

 

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