Course Tag: Significant Benefit

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ISR 104: Equitable Relief

Equitable Tax Relief. Congress has authorized “Equitable Relief” for qualifying spouses to relieve them from certain joint and several tax liability related to a tax deficiency and/or underpayment.  26 U.S.C. § 6015(f).  Equitable Relief also applies to penalties and interest when relief is granted for the underlying item.  IRM § 25.15.12.20.3(5)…
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