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Keywords: innocent spouse
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Journal Articles
A Legal and Exploratory Empirical Analysis of Changes to Innocent Spouse Law
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The ATA Journal of Legal Tax Research (2018) 16 (2): 1–23.
Published: 01 September 2018
...James M. Plečnik ABSTRACT This paper studies recent changes to innocent spouse law instituted by Rev. Proc. 2013-34. This rule change explicitly addresses issues with innocent spouse rulings, while also making innocent spouse law more flexible. I use legal and empirical methodologies to study 81...
