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Equal Protection Problem in Innocent Spouse Procedures

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dc.contributor.author Camp, Bryan T.
dc.date.accessioned 2010-04-06T19:08:54Z
dc.date.available 2010-04-06T19:08:54Z
dc.date.issued 2006
dc.identifier.citation 112 Tax Notes 281 en_US
dc.identifier.uri http://hdl.handle.net/10601/409
dc.description.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.
dc.language.iso en_US en_US
dc.relation.uri http://www.lexis.com/xlink?showcidslinks=on&ORIGINATION_CODE=00142&searchtype=get&search=112%20Tax%20Notes%20281
dc.title Equal Protection Problem in Innocent Spouse Procedures en_US
dc.type Article en_US


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