Need to Amend the Internal Revenue Code to Extend Innocent Spouse Rule to Community Property Situations
GGD-77-56
Published: Jul 12, 1977. Publicly Released: Jul 12, 1977.
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Highlights
Under current law, the Internal Revenue Code grants relief to an "innocent spouse" on a fraudulent joint return where he or she neither benefits from nor receives income received by the other spouse and not reported. The applicable section of the code does not apply if separate returns are filed by two married persons.
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