Getting a Second Chance: The Need for Tax Court Jurisdiction Over IRS Denials of Relief Under Section 66

Authors

Adrianne Hodgkins

Keywords

Innocent spouse tax relief, Judicial review, Tax enforcement

Repository Citation

Adrianne Hodgkins, Getting a Second Chance: The Need for Tax Court Jurisdiction Over IRS Denials of Relief Under Section 66, 65 La. L. Rev. (2005)
Available at: https://digitalcommons.law.lsu.edu/lalrev/vol65/iss3/10