{
  "id": "97-1020",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "97-1020",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 103414,
      "date": "1998-07-02",
      "retrieved": "2016-05-24T20:53:46.942941",
      "title": "IRS Reform: Innocent Spouse Rule",
      "summary": "Married couples filing joint tax returns are liable individually and as a couple for all taxes due\non\nthe return with a limited exemption for innocent spouses. Joint and several liability has been the\nsubject of much criticism and calls for reform or elimination. The House-passed version of IRS\nRestructuring and Reform legislation ( H.R. 2676 , 105th Congress) would amend\nexisting law to make qualifying for the exemption much easier. The Senate adopted an amendment \nreplacing the innocent spouse rule with a provision permitting either spouse to request apportionment\nof liability once a deficiency has been assessed. A hybrid version, permitting an election to\napportion where spouses are divorced, legally separated or have lived separate and apart for twelve\nmonths, and retaining but liberalizing the innocent spouse exemption for all other joint filers\nemerged from conference and will soon be voted on.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
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          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/97-1020",
          "sha1": "ae7f4fd92d24e25dcb42ae880032bcad6a5b27d7",
          "filename": "files/19980702_97-1020_ae7f4fd92d24e25dcb42ae880032bcad6a5b27d7.pdf",
          "images": null
        },
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          "format": "HTML",
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      ],
      "topics": []
    }
  ],
  "topics": [
    "American Law"
  ]
}