Authorizes de novo review of innocent spouse relief by the Tax Court and other courts.

The Federal SB4759, or Tax Relief for Innocent Spouses Act, amends the Internal Revenue Code to authorize de novo review of innocent spouse relief by the Tax Court and other courts. This means that courts can fully review cases where a spouse seeks relief from tax liability due to their partner's actions. The amendment applies to petitions and requests filed or pending on or after the enactment date of the Act.

Authorizes de novo review of innocent spouse relief by the Tax Court and other courts.

The Federal SB4759, or Tax Relief for Innocent Spouses Act, amends the Internal Revenue Code to authorize de novo review of innocent spouse relief by the Tax Court and other courts. This means that courts can fully review cases where a spouse seeks relief from tax liability due to their partner's actions. The amendment applies to petitions and requests filed or pending on or after the enactment date of the Act.