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Taxpayers' perceptions of joint and several liability and equitable relief under Sec. 6015

Pierce, Karen J.
Louisiana Tech Digital Commons · Papers
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accountingtaxpayers
The purpose of this dissertation is to ascertain taxpayers' perceptions of joint and several liability and equitable relief. Congress was aware that joint and several liability is not always fair when they passed the first innocent spouse provisions in 1971. In fiscal years 1999-2001, over 152,000 r
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