Following up on yesterday's post, 7th Cir. Reverses Tax Court, Upholds 2-Year Deadline on Innocent Spouse Claims:  A. Lavar Taylor, Adjunct Professor at Chapman and Director of the Center for the Fair Administration of Taxes ("CFAT"), passed along this amicus brief he filed in support of the taxpayer's position:

Amicus urges the Court to affirm the ruling the Tax Court and further urges the Court to expressly hold that the statutory language of § 6015(f) precludes the Commissioner’s use of the two year rule set forth in Treas. Reg. § 1.6015-5(b) and instead requires the Commissioner to consider all the facts and circumstances (including the amount of time that has elapsed between the commencement of collection activity and the submission of the request for relief under § 6015(f)) in deciding whether to grant a request for relief under § 6015(f).