A bill to provide that the innocent spouse rule shall apply for purposes of redetermining the liability for tax with respect to joint income tax returns for taxable years beginning after December 31, 1946, but before January 1, 1962, where such determination would otherwise be barred by res judicata.

referredUnited States· United States Congress· EN

Introduced

28 October 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Allows certain persons to apply for redetermination of tax liability with respect to certain past joint returns which their spouses were responsible for preparing.

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Documents

1 official file

Introduced in House
summary · EN · 28 October 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/9807
Open data entity: https://api.congress.gov/v3/bill/95/hr/9807