Jones v. Comr., No. 10-1985 (4th Cir. Jun. 13, 2011)

(court holds that I.R.C. Sec. 6015(f) is ambiguous with respect to statute of limitations and upholds Treas. Reg. Sec. 1.6015-5(b)(1) as reasonable in establishing 2-year statute of limitations for innocent spouse claims; case remanded to Tax Court). 

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