Scott Schumacher (U. Washington) has published Innocent Spouse, Administrative Process: Time for Reform,130 Tax Notes 113 (Jan. 3, 2011):
This article examines the administrative process the IRS uses in innocent spouse cases. The author argues that the way the IRS reviews these cases, as well as the substantive rules that are applied, fails to address many of the issues facing taxpayers requesting innocent spouse relief.
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