Spouse relief can now be challenged.* The Tax Court recently ruled a taxpayer could challenge the IRS's grant of innocent spouse spouse A legal marriage partner as defined by state law relief to his former wife. According to according to prep. 1. As stated or indicated by; on the authority of: according to historians. 2. In keeping with: according to instructions. 3. the court, when Congress passed the 1998 IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. Restructuring restructuring - The transformation from one representation form to another at the same relative abstraction level, while preserving the subject system's external behaviour (functionality and semantics). and Reform Act it intended to provide a nonelecting spouse with the standing to contest the service's determination. Prior to this case, an individual did not have the right to challenge the government's decision to grant relief to a spouse or to a former spouse. (Corson v. Commissioner, 114 TC no. 24, 5-18-00.) |
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