Following up on my earlier post, 3d Cir. Joins 7th Cir. in Reversing Tax Court and Upholding Innocent Spouse Reg (Jan. 20, 2011): A. Lavar Taylor, Adjunct Professor at Chapman and Director of the Center for the Fair Administration of Taxes, passed along its motion in the Ninth Circuit for leave to file this amicus brief on behalf of a taxpayer, arguing that the Tax Court properly rejected the two-year statute of limitations in Reg § 1.6015-5(b)(1) for bringing innocent spouse claims. The brief criticizes on a number of grounds the Third Circuit recent contrary decision in Mannella v. Commissioner, No. 10-1308 (3d Cir. Jan. 19, 2011).
