Course Tag: Burden of Proof


ISR 103: Separation of Liability Relief

Separation of Liability Relief. Congress has authorized “Separation of Liability Relief” for qualifying spouses to relieve them from certain joint and several tax liability related to a tax “deficiency.”  26 U.S.C. § 6015(c).  The Tax Code defines “deficiency,” generally, as the amount by which the tax imposed by IRS Subtitle A…