A bill to amend the Internal Revenue Code of 1986 to authorize de novo review of innocent spouse relief by the Tax Court and other courts.
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Summary
Based on the bill's title, this legislation would amend the Internal Revenue Code to allow the Tax Court and other courts to conduct de novo (fresh, independent) review of innocent spouse relief claims. Currently, courts may have limited review authority over such determinations. The bill would expand judicial oversight of these tax relief decisions.
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How your representatives voted
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