“Recall that I.R.C. § 6015(e) grants the nonrequesting spouse certain procedural rights, including the right to participate and be heard in any Tax Court proceeding with respect to the innocent spouse claim. The Tax Court has held that I.R.C. § 6015(e)(4) “confers an unconditional statutory right to intervene within the meaning of rule 24(a)(1) of the Federal Rules of Civil Procedure”. Van Arsdalen v. Commissioner, 123 T.C. 135 (2004). Notice Requirement: I.R.C. § 6015(h)(2) imposes upon the Commissioner the obligation to notify the nonrequesting spouse of the standalone innocent spouse case.”
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Frank Agostino is the president of Agostino & Associates, P.C., a law firm in Hackensack, New Jersey specializing in civil and white collar criminal litigation, tax controversies and tax planning. Prior to entering private practice, he was an attorney with the Internal Revenue Service’s District Counsel in Springfield, Illinois and Newark, New Jersey; he also served as a Special Assistant United States Attorney, where he prosecuted primarily criminal tax cases.
Dennis Brager if the founder of the Brager Tax Law Group – a worldwide practice limited to representing clients having criminal and civil disputes with the IRS, the California Franchise Tax Board, the State Board of Equalization and the Employment Development Department. He is a former Senior Trial Attorney for the Internal Revenue Service’s Office of Chief Counsel. Mr. Brager is a California State Bar Certified Tax Specialist.
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