Standards for Tax Court Review in Equitable Innocent Spouse Cases

11 Pages Posted: 22 Feb 2012

Date Written: February 20, 2012


In a case pending in the Ninth Circuit, the government argues that the Tax Court has applied overly restrictive standards of review to IRS denials of equitable innocent spouse relief under section 6015(f). However, the government accepts that those standards of review are proper under the same grant of jurisdiction when applied to IRS denials of relief under section 6015(b) and (c). There is no satisfactory justification for this inconsistency.

There is an equally unjustified inconsistency in the government’s position that the Administrative Procedure Act (APA) dictates less restrictive standards of review for denials of relief under section 6015(f) than for denials under section 6015(b) and (c). Moreover, the government’s APA argument is based on a fundamental misunderstanding of the provisions of APA section 559 on the relationship between the APA and other law.

Keywords: tax court, administrative procedure act, innocent spouse, statutory interpretation, standards of review

Suggested Citation

Smith, Patrick J., Standards for Tax Court Review in Equitable Innocent Spouse Cases (February 20, 2012). Tax Notes, Vol. 134, p. 981, 2012, Available at SSRN:

Patrick J. Smith (Contact Author)

Ivins, Phillips & Barker ( email )

1717 K Street, NW Suite 600
Washington, DC 20006
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
PlumX Metrics