United States Eleventh Circuit

Grant of equitable relief pursuant to the innocent spouse provision of Internal Revenue Code, 26 U.S.C. section 6015(f) is affirmed where: 1) the Tax Court did not err in conducting a trial de novo in reviewing the appellant-Commissioner of the Internal Revenue Service's decision whether respondent was entitled to equitable relief under section 601(f); and 2) the Tax Court also did not abuse its discretion in granting appellant equitable relief.

Appellate Information

• Decided 02/10/2009
• Published 02/10/2009

Judges

Court

• United States Eleventh Circuit

Counsel