3.5 million penalties a year - are more than half wrong? Penalty relief under the 1998 Restructuring and Reform Act

Article Abstract:

This article concerns taxpayer relief included in the IRS Restructuring and Reform Act of 1998 which allows taxpayers to designate application of tax deposit penalties against their liabilities. That penalty is assessed at a high rate and may effectively be too high if the IRS designates how it is to be applied. Included is a discussion of automated techniques which may aid taxpayers in making favorable designations.

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The emerging "abuse" defense in innocent spouse cases

Article Abstract:

The author discusses the inconsistencies in the case law concerning the introduction of domestic abuse evidence to support findings of lack of requisite intent and innocent spouse status under IRC section 6013(e) which relieves innocent spouses of joint income tax return liabilities.

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A delayed fix for the marriage penalty

Article Abstract:

The authors discuss marriage tax penalty relief offered under the Economic Growth and Tax Relief Reconciliation Act of 2001.

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