Relief from Joint and Several Liability is a complex area of tax practice. This panel covered recent developments in innocent spouse litigation and administrative procedures. We discussed administrative options for relief where there is no valid joint return. Over the past year innocent spouse litigation has touched on important issues including the limits of Tax Court jurisdiction and the proper scope and standard of review when 6015 relief is requested within a CDP appeal. The Taxpayer First Act introduces additional complexity and uncertainty.
Moderator: Nancy Rossner, Community Tax Law Project, Richmond, VA
Panelists: Megan L. Brackney, Kostelanetz & Fink, LLP, New York, NY; Julie L. Payne, Assistant Division Counsel (Tax Litigation), SB/SE Division Counsel, IRS Office of Chief Counsel, Seattle, WA; Professor Christine Speidel, Villanova University Charles Widger School of Law, Villanova, PA.
Cosponsored by: Individual & Family Taxation, Court Procedure & Practice.
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