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单词 innocent spouse rule
释义

innocent spouse rule

Definition
A provision of current tax law that provides specific relief to spouses who are encumbered by a tax liability as result of an error attributed directly to the other spouse. The burden of proof is on the affected spouse to prove non-complicity and ignorance in the error. Relief treatment can only be obtained by applying to the IRS.
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更新时间:2025/3/15 2:53:51