[19980702]97-1020_IRS改革：无辜配偶规则.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS Web97-1020 AUpdated July 2, 1998IRS Reform: Innocent Spouse Rule(name redacted)Legislative AttorneyAmerican Law DivisionSummaryMarried couples filing joint tax returns are liable individually and as a couple forall taxes due on the return with a limited exemption for innocent spouses. Joint andseveral liability has been the subject of much criticism and calls for reform orelimination. The House-passed version of IRS Restructuring and Reform legislation(H.R. 2676, 105 Congress) would amend existing law to make qualifying for thethexemption much easier. The Senate adopted an amendment replacing the innocentspouse rule with a provision permitting either spouse to request apportionment ofliability once a deficiency has been assessed. A hybrid version, permitting an electionto apportion where spouses are divorced, legally separated or have lived separate andapart for twelve months, and retaining but liberalizing the innocent spouse exemptionfor all other joint filers emerged from conference and will soon be voted on.Joint Returns and Joint and Several Liability. Joint and several liabil