A divided Tax Court yesterday invalidated Reg. § 1.6015-5(b)(1), which required taxpayers seeking innocent spouse relief under I.R.C. § 6015(f) to request such relief within two years of the IRS’s commencement of the collection action. Lantz v. Commissioner, 132 T.C. No. 8 (Apr. 7, 2009). The 33-page majority opinion was written by Judge Goeke and joined by eleven other judges. Five judges dissented (Gale, Halpern, Holmes, Morrison, and Thornton). (Hat Tip: Francine Lipman.)
