Qualifying as an innocent spouse - New equity provisions make it easier but not guaranteed

Journal of Taxation

Volumn 92, Issue 1, 2000, Pages 26-40

  Brazelton, Julia K ^a  

^a Dept of Economics and Thomas Jefferson Program in Public Policy at the College of William and Mary   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 22844453388     PISSN: 00224863     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (60)

1. Unless otherwise specified, in this article "spouse" refers to the taxpayer/innocent spouse and "other spouse" refers to the culpable spouse.
2. S. Rep't No. 91-1537, 91st Cong., 2d Sess. 3 (1971).
3. H. Rep't No. 98-432. Part 2, 98th Cong., 2d Sess. 1502 (1984); Purificato, 9 F.3d 290, 72 AFTR2d 93-6559 (CA-3, 1993).
4. Terzian, 72 TC 1164 (1979); Flynn, 93 TC 355 (1989).
5. PL 104-168. 7/30/96.
6. RL. 105-206. 7/22/98. See generally Kafka, "Restructuring and Reforming the IRS and the Code - Congress Takes a Quantum Leap," 89 JTAX 133 (September 1998).
7. H. Rep't No. 105-599, 105th Cong. 2d Sess. 249 (1998).
8. Osborn, TCM 1993-312; Hayman, TCM 1992-228.
9. Davenport, 48 TC 921 (1967); Bartone, 41 AFTR2d 78-520 (DC Ohio, 1977); In re Clark, 71A AFTR2d 93-3041 (Bkrptcy. DC Mo., 1989).
10. Friedman, 97 TC 606 (1991).
11. In re Hollis, 71A AFTR2d 93-3447 (Bkrptcy. DC Ky., 1990).
12. Calhoun, 23 TC 4 (1954); Wiener, TCM 1971-56; Estate of Brown, TCM 1988-297.
13. Upshaw's Estate, 416 F.2d 737, 24 AFTR2d 69-5594 (CA-7, 1969).
14. Johnson, TCM 1986-331; Bacher, TCM 1977-82; Estate of Rogers. TCM 1979-178.
15. Quinn, 524 F.2d 617, 36 AFTR2d 75-6058 (CA-7, 1975).
16. Price, 887 F.2d 959, 64 AFTR2d 89-5822 (CA-9, 1989).
17. See H. Rep't No. 98-432, supra note 3.
18. Purcell, 86 TC 228 (1986), aff'd 826 F.2d 470, 60 AFTR2d 87-5516 (CA-6, 1987); Flynn, supra note 4.
19. Flynn, supra note 4.
20. Velinsky, TCM 1996-180; Lawson, TCM 1994-286; In re Lilly, 76 F.3d 568, 77 AFTR2d 96-915 (CA-4, 1996).
21. Resser, TCM 1994-241.
22. Mickey, TCM 1955-149; Furnish, 262 F.2d 727, 3 AFTR2d 541 (CA-9, 1958); Lee, TCM 1978-280; Pirnia, TCM 1990-444.
23. Macaux, TCM 1983-664; Blinderman, TCM 1986-536; Stanley, 45 TC 555 (1966).
24. Kistner, TCM 1995-66.
25. Friedman, 53 F.3d 523, 75 AFTR2d 95-1974 (CA-2, 1995); Foley, TCM 1995-16; Robertson, TCM 1992-32.
26. Terzian, supra note 4.
27. Stevens, 872 F.2d 1499, 64 AFTR2d 89-5589 (CA-11, 1989); Hayman 992 F.2d 1256, 71 AFTR2d 93-1763 (CA-2, 1993).
28. Quinn, supra note 15.
29. Friedman, supra note 25.
30. Park, 25 F.3d 1293, 74 AFTR2d 94-5231 (CA-5, 1994).
31. Guth, 897 F.2d 441, 65 AFTR2d 90-657 (CA-9, 1990).
32. Resser, 74 F.3d 1528, 77 AFTR2d 96-477 (CA-7, 1996).
33. Marinzulich, 31 TC 487 (1958).
34. Raymond, TCM 1991-238.
35. Mantone, TCM 1978-244; Alvarez, TCM 1995-414; DiMichele, TCM 1995-488; Windfelder, TCM 1988-290.
36. Bonhag, TCM 1980-138; Streit, TCM 1989-265; Whitten, TCM 1980-245; Grosso, TCM 1980-186; Klimenko, TCM 1993-340.
37. Mysse, 57 TC 680 (1972).
38. Kistner, supra note 24; Sanders, 509 F.2d 162, 35 AFTR2d 75-935 (CA-5, 1975); Price, supra note 16.
39. See Flynn, supra note 4; see also Terzian, supra note 4; Mysse, supra note 37.
40. Purificato, supra note 3.
41. Estate of Krock, 93 TC 672 (1989).
42. Krock, supra note 41; Reg. 1.6013-5(b).
43. Sanders, supra note 38.
44. Pietromonaco, TCM 1991-472; Purcell, supra note 18; Guth, TCM 1987-522; Belk, 93 TC 434 (1989); H. Rep't 98-432, supra note 3; Reg. 1.6013-5(b).
45. Pietromonaco, supra note 44; Terzian, supra note 4; Reg. 1.6013-5(b); Purcell, supra note 18.
46. Estate of Krock, supra note 41; Flynn, supra note 4; Sanders, supra note 38.
47. Stiteler, 108 F.3d 339, 79 AFTR2d 97-1122 (CA-9, 1997). aff'gTCM 1995-279; Foley, TCM 1995-16.
48. Stiteler, supra note 47.
49. Wilson, TCM 1996-520.
50. Stiteler, supra note 47.
51. Foley, supra note 47.
52. Henninger, TCM 1991-574.
53. Buchine, 20 F.3d 173, 73 AFTR2d 94-1989 (CA-5, 1994).
54. Estate of Brown, supra note 12.
55. H. Rep't No. 105-599, supra note 7, pages 250-51.
56. Id., pages 253-54.
57. Id. page 253.
58. Id., page 254.
59. Notice 98-61, 1998-51 IRB 13, quoting from H. Rep't No. 105-599, supra note 58.
60. Evans, 182 F.3d 914, 83 AFTR2d 99-2998 (CA-5, 1999).