H.R. 6089 (111th): To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent ...

...spouse relief.

111th Congress, 2009–2010. Text as of Aug 10, 2010 (Introduced).

Status & Summary | PDF | Source: GPO

I

111th CONGRESS

2d Session

H. R. 6089

IN THE HOUSE OF REPRESENTATIVES

August 10, 2010

introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.

1.

Elimination of time limitation for equitable innocent spouse relief

(a)

In general

Subsection (f) of section 6015 of the Internal Revenue Code of 1986 is amended by inserting without regard to any time limitation before the period at the end.

(b)

Effective date

The amendment made by this section shall apply with respect to any liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act.