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The Third Circuit upholds the Treasury regulation setting a two-year deadline to file for innocent spouse relief under the Internal Revenue Code provision providing for equitable relief, reversing a U.S. Tax Court finding that the regulation was invalid. The Tax Court found the two-year deadline was invalid, but the divided Third Circuit panel says “the regulation is neither contrary to nor an impermissible implementation of section 6015, and, therefore, inasmuch as [taxpayer Denise Mannella] filed her claim for innocent spouse relief beyond the regulation's two-year deadline for seeking such relief, we will reverse the decision of the Tax Court.”
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