§16015

3 cases·3 cited

Statute text not available for this section.

3 Citing Cases

James A. Haigh, Petitioner T.C. Memo. 2009-140 · 2009

Section 16015- 6(a)(1), Income Taxj:Regs., provides in pertinent part : 'Upon the request of either spouse, the Internal Revenue Service will share with one spouse the ;j:information submitted by the other spouse" . Petitioner could have requested a copy of Ms . Haigh's Form 12508 . He did not . Petitioner also could have subpoenaed Ms . Haigh as .

Lois Wiener, Petitioner T.C. Memo. 2009-256 · 2009