H.R. 1450 · 112th Congress
To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.
- Stage
- In committee
- Sponsor
- Michele Bachmann
- Introduced
- 2011-04-08
- Latest action
- 2011-04-08 · Introduced in House
Summary
Amends the Internal Revenue Code to permit the Secretary of the Treasury to grant a taxpayer equitable relief from liability for unpaid taxes incurred by a spouse (innocent spouse rule) without regard to any time limitation.