Monday, August 26, 2019

FTP2019 Update - Innocent Spouse Relief Judicial Review (8/26/19)

I offer the Second Federal Tax Procedure Editions Update.  The Second Update is here.  A separate pdf with a table of contents showing cumulative updates is here.  (The cumulative update as of the date of the blog is linked here.  For the most recent version of the cumulative update (including updates after the date of this blog), see the link on the page to the right, titled "2019 Federal Tax Procedure Book & Updates," here.)

For a blog search that picks up all Updates through the tag FTP 2019 Updates, click here.  This search will first be sorted by relevance, but a reverse chronological presentation can be linked at the top.  The results will show all Update blogs.  (As of today's posting, there will be only one, but as others are added, the search will pick them all up.)

This Update replaces the following section with discussion of the litigation forums for innocent spouse relief.

Ch. 14. Collection Procedures.
XVI. Innocent Spouse Relief.
B. Joint Liability Relief.
7. Judicial Review.

Practitioner Ed., pp 796-797

Student Ed., p. 543

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