Lantz Issue on Appeal in Other Circuits

The Lantz issue is on appeal in the 3rd and 2nd Circuits with a number of cases pending in the Tax Court.

Lantz Decision Reversed by the 7th Circuit

The 7th Circuit today reversed the Tax Court decision in Lantz.  Lantz held that there was not a two year rule for filing an innocent spouse claim under Section 6015(f) of the Code.  The 7th Circuit opinion can be found here.