[19990301]RS20090_纳税人权利法案3：1998年税法第1部分-无辜和前配偶的新规则.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20090March 1, 1999Taxpayer Bill of Rights 3: 1998 Tax Law, Part 1 - New Rules for Innocent and Ex-Spouses(name redacted)Legislative AttorneyAmerican Law DivisionSummaryThis is the first in a series of reports designed to analyze changes to tax law madein the Taxpayer Bill of Rights 3, enacted as Title III of the IRS Reform and RestructuringAct of 1998 (P.L. 105-206). This report describes and analyzes the liability of spousesfor taxes due on joint returns, the recent changes in that law, and its historicaldevelopment. It will be updated as necessary.Shortly after the enactment of the modern income tax law, it was amended to permitjoint returns for spouses. IRS soon took the position that, when joint returns were filed,spouses were to be treated as one for tax purposes, including liability. Later, Congressspecifically provided for joint and several liability for joint returns.Incidents of inequitable results prompted an attempt to moderate the impact of jointspousal liability through enactment of the so-called innocent spouse provisions. Underthe law as it existed pr