This proposal was prepared by Robert S. Horwitz and Carolyn M. Lee, members of the Tax Procedure & Litigation committee of the Taxation Section of the California Lawyers Association. The authors wish to thank Aubrey Hone, Hone Maxwell LLP and A. Lavar Taylor, The Law Offices of A. Lavar Taylor LLP, for their valuable insights. Read more
2018 Paper Topic Proposal Extending the Statute Of Limitations for Claiming Innocent Spouse Relief (IRC § 6015) Bringing Consistency to § 6015(b), § 6015(c) And § 6015(f) Authors: Robert S. Horwitz Carolyn M. Lee EXECUTIVE SUMMARY Section 6015 allows a taxpayer who filed a joint return to obtain relief from joint and several liability for an underpayment of tax in three situations. This relief is commonly referred to as innocent spouse relief. For two of those situations, i.e., §6015 (b)… Read more
Department of the Treasury Washington, D.C. 20220 August 17, 2018Department of the Treasury2017-2018 Priority Guidance Plan Joint Statement by: David J. KautterAssistant Secretary for Tax PolicyU.S. Department of the TreasuryandActing CommissionerInternal Revenue Service William M. PaulActing Chief Counsel and Deputy Chief Counsel (Technical)Internal Revenue Service We are pleased to announce the release of the fourth quarter update to the 2017–2018 Priority Guidance Plan. The 2017-2018 Priority Guidance Plan sets forth guidance priorities for the Department of the Treasury (Treasury) and… Read more
The 2019 D.C. Delegation marks the 30th year since the Taxation Sections of the Los Angeles County Bar Association and the Taxation Section of the California Lawyers Association (formerly the State Bar of California) created an annual delegation to bring California tax lawyers and their ideas to Washington, D.C. Read more