To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.

Amends the Internal Revenue Code to permit the Secretary of the Treasury to grant a taxpayer equitable relief from liability for unpaid taxes incurred by a spouse (innocent spouse rule) without regard to any time limitation.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6089 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 6089

   To amend the Internal Revenue Code of 1986 to eliminate any time 
       limitation for granting equitable innocent spouse relief.


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                    IN THE HOUSE OF REPRESENTATIVES

                            August 10, 2010

Mrs. Bachmann introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to eliminate any time 
       limitation for granting equitable innocent spouse relief.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ELIMINATION OF TIME LIMITATION FOR EQUITABLE INNOCENT SPOUSE 
              RELIEF.

    (a) In General.--Subsection (f) of section 6015 of the Internal 
Revenue Code of 1986 is amended by inserting ``without regard to any 
time limitation'' before the period at the end.
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to any liability for taxes arising or remaining unpaid on 
or after the date of the enactment of this Act.
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