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Keywords: ethics
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Journal Articles
A Legal and Exploratory Empirical Analysis of Changes to Innocent Spouse Law
Available to Purchase
The ATA Journal of Legal Tax Research (2018) 16 (2): 1–23.
Published: 01 September 2018
... than being bound primarily by taxpayer knowledge—as was the case pre-Rev. Proc. 2013-34. © 2018 American Accounting Association. All rights reserved. 2018 innocent spouse tax court abuse ethics equity This paper studies recent changes to innocent spouse law using both legal...
