N000823
Saturday, December 22, 2001 3:51 PM
Definition of a Spouse under Interim Rules is Problematic
sec. 104.3 (c) defines a spouse as the person so identified as such on
the decedent's 2000 tax return. what if the decedent incorrectly files
as a single taxpayer or incorrectly indicates a person other than
his legal spouse on the return? what is the standard of proof to prove the
marriage and will it be accepted as 104.3 (c) seems unqualified in this
regard? this definition will prove to be a nightmare as many victims may
not be living with their legal spouse.
thanks
Individual Comment