Taxpayer First Act changes innocent spouse relief - The Tax Adviser
https://www.thetaxadviser.com/issues/2021/oct/taxpayer-first-act-changes-innocent-spouse-relief.html
WebOct 1, 2021 · PROCEDURE & ADMINISTRATION. Taxpayer First Act changes innocent spouse relief. By James Creech, J.D., San Francisco. October 1, 2021. Representations & Examinations. Editor: Mark Heroux, J.D. The Taxpayer First Act (TFA), P.L. 116 - 25, was for the most part an improvement for taxpayer rights.
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