... 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...

... categories of procedural error or delay committed by the IRS in the course of audits and other routine processes. A companion provision, section 6404(h), enacted in 1996, grants the Tax Court jurisdiction to review IRS abatement determinations for abuse of discretion. This paper analyzes the statutory...