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Equal Protection Problem in Innocent Spouse Procedures

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Title: Equal Protection Problem in Innocent Spouse Procedures
Author: Camp, Bryan T.
Abstract: Professor Camp argues that there is an equal protection problem in innocent spouse procedures because of the interaction of the full-pay rule, the CDP mash-up rule, and the jurisdictional rule in IR Code § 6015(e). He further argues that this problem can easily be fixed.
URI: http://hdl.handle.net/10601/409
Related Resources: Click to follow Lexis link
Date: 2006

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