Tuesday, June 9, 2009
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).
IRS Commissioner Doug Shulman has announced that by the end of 2009, he will propose a comprehensive set of recommendations to help the Internal Revenue Service better leverage the tax return preparer community with the twin goals of increasing taxpayer compliance and ensuring uniform and high ethical standards of conduct for tax preparers. For more see News Release IR-2009-57.
The IRS has issued Interim Guidance On Return Preparer Penalty Procedures For Estate & Gift Preparer Penalty Cases. The guidance advises that during every examination, estate tax attorneys should determine if further consideration of return preparer penalties is necessary. This determination will be made based on oral testimony and/or written evidence during the examination process. For more detailed information see SBSE-04-0509-009.