Tax Relief for Innocent Spouses Act

This bill changes how courts review requests for "innocent spouse relief," which can release a person from tax owed on a joint return filed with a spouse or former spouse. It removes language in the tax code that limits Tax Court review of these cases to the administrative record and newly discovered or previously unavailable evidence. The bill states that it authorizes the Tax Court and other courts to review these cases anew (de novo). The change would apply to petitions and requests filed or pending on or after the date the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Margaret Wood Hassan Democrat sponsor
• 1 cosponsors