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Introduction

SECTION 3. SIGNIFICANT CHANGES

Internal Revenue Bulletin 2013-43 · 2026-10-03 edition · updated 2026-10-04 · United States

On January 5, 2012, the Department of Treasury and the Service released Notice 2012–8, 2012–4 I.R.B. 309, which set forth a proposed revenue procedure to update and revise Rev. Proc. 2003–61, 2003–2 C.B. 296. Notice 2012–8 also modified and clarified the criteria for equitable relief, and it eliminated the two-year rule for filing a claim for relief as set forth in Notice 2011–70, 2011–32 I.R.B. 135. Notice 2012–8 invited public comment regarding the proposed revenue procedure. A total of 54 comments were received, 45 of which were general comments either in support of the revisions, asking for assistance in specific cases, or totally unrelated to innocent spouse relief. The nine substantive comments ranged from discussing one or two discrete issues to commenting on all aspects of the proposed revenue procedure and innocent spouse relief in general. Treasury and the Service considered all comments received, and the proposed revenue procedure has been modified to

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct liability. (Also: sections 66, 6015)

Rev. Proc. 2013–34

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▸Contents — Internal Revenue Bulletin 2013-43
Internal Revenue Bulletin 2013-43

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