Taxation: Tax Court’s Denial Of Fee Recovery To Innocent Spouse, Whose Qualified Settlement Offer Was Rejected, Was Improper Because Later IRS Concession Of Relief Was Not A Settlement
Cases: TaxationInternal Revenue Code Section 7340(g) Fee-Shifting Provision Was At Issue. Knudsen v. Comm’r of Internal Revenue, No. 13-72077 (9th Cir. July 15, 2015) (published) dealt with a very narrow issue under Internal Revenue Code section 7340(g)’s fee-shifting statutory provision: whether the IRS’s concession after letting a claimed innocent spouse taxpayer’s qualified offer to […]
