On September 16, 2013, the IRS issued Revenue Procedure 2013-34, which establishes new rules for evaluating Innocent Spouse Relief cases under IRC Section 6015(f) for “Equitable Relief.” The guidelines for evaluating Equitable Relief cases in Revenue Procedure 2013-34 supercede the prior guidelines in Revenue Procedure 2003-61. Revenue Procedure 2013-34 is effective, in general, for cases [...]