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Louisiana Tech University

2009

Joint and several liability

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Taxpayers' Perceptions Of Joint And Several Liability And Equitable Relief Under Sec. 6015, Karen J. Pierce Oct 2009

Taxpayers' Perceptions Of Joint And Several Liability And Equitable Relief Under Sec. 6015, Karen J. Pierce

Doctoral Dissertations

The purpose of this dissertation is to ascertain taxpayers' perceptions of joint and several liability and equitable relief. Congress was aware that joint and several liability is not always fair when they passed the first innocent spouse provisions in 1971. In fiscal years 1999-2001, over 152,000 requests were filed for relief from joint and several liability, and it remains one of the top ten most litigated tax issues. The innocent spouse rules were passed to protect the public, and it is important that we understand how ordinary taxpayers feel about this area of the tax code.

For this study, an …