HR 9807 · 95th Congress · Taxation
A bill to provide that the innocent spouse rule shall apply for purposes of redetermining the liability for tax with respect to joint income tax returns for taxable years beginning after December 31, 1946, but before January 1, 1962, where such determination would otherwise be barred by res judicata.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1977-10-28)
Plain Language Summary
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Allows certain persons to apply for redetermination of tax liability with respect to certain past joint returns which their spouses were responsible for preparing.…
Summarized by Claude AI · Non-partisan · For informational purposes only