Lantz v. Comm’r of Internal Revenue
Lantz v....(U.S. 7th Cir., Family Law, Tax Law) Tax Court’s judgment invalidating the two-year deadline that the Treasury has imposed on claims under section 6015(f), and thus reversing the IRS’s denial of a taxpayer’s application for innocent-spouse relief, is reversed as the fact that Congress designated a deadline in two provisions of the same statute and not in a third is not a compelling argument that Congress meant to preclude the Treasury Department from imposing a deadline applicable to cases governed by that third provision.
