“IRS Undertakes Review Of Equitable Innocent Spouse Rules After Lawmakers Voice Concerns” by Frank C. Carnahan

Three senators wrote to IRS Commissioner Douglas Shulman on April 18, 2011 expressing concern that [t]he two-year limitations period on claims for equitable innocent spouse relief prevents innocent spouses from receiving the relief they deserve,” In a separate letter, 50 members of the House said that Congress did not intend to impose a two-year limitations period under Code Sec. 6015(f ).
Commissioner Douglas Shulman told lawmakers in an April 29, 2011 letter that the IRS is reviewing the two-year limitations period on claims for equitable innocent spouse relief.