Tuesday, June 9, 2009
Relief from Joint and Several Liability - Two Year Rule Does Not Apply to Sec. 6015(f)
IRM 18.104.22.168.4(1) has added a note before the other note: Effective 6-8-09, until further notice, the Service will not disallow claims as being untimely under IRC § 6015(f). The Request for Innocent Spouse Relief will be reviewed based on the other factors under IRC § 6015(f). The Request for Innocent Spouse Relief under IRC § 6015(b) and IRC § 6015(c) will continue to be disallowed if not timely filed. This follows the recent Tax Court Case, Lantz V. Commissioner, 132 T.C. No. 8 (April 7, 2009). The Tax Court has ruled that the two year rule does not apply to IRC § 6015(f).