The Innocent Spouse Provisions of the Internal Revenue Code: In Search of Equity James E. Panny* and Marc L. Faust* The authors review decisions made under Section 6013(e) of the Internal Revenue Code, and conclude that this section has not provided the relief whichPanny, James E...
(4) For a period of limitations for credit or refund in the case of joint income returns after separate returns have been filed, see section 6013(b)(3). (5) For limitations in case of payments under section 6420 (relating to gasoline used on farms), see section 6420(b). (6) For ...
THE INNOCENT SPOUSE PROVISION UNDER SECTION 6013(e) OF THE INTERNAL REVENUE CODE: RELIEF OR REFUSE? Michael F. Lax * TABLE OF CONTENTS I. Introduction 25 II. Purpose and Analysis of Statute 26 A. Legislative History and Changes 26 B. Analysis andLax, Michael F...