HR 6089 IHCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.CommentsClose CommentsPermalink

August 10, 2010CommentsClose CommentsPermalink

Mrs. BACHMANN introduced the following bill; which was referred to the Committee on Ways and MeansCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. ELIMINATION OF TIME LIMITATION FOR EQUITABLE INNOCENT SPOUSE RELIEF.

(a) In General- Subsection (f) of section 6015 of the Internal Revenue Code of 1986 is amended by inserting ‘without regard to any time limitation’ before the period at the end.CommentsClose CommentsPermalink





(b) Effective Date- The amendment made by this section shall apply with respect to any liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act.CommentsClose CommentsPermalink