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LANTZ v. C.I.R.

No. 09-3345.

607 F.3d 479 (2010)

Cathy Marie LANTZ, Petitioner-Appellee, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided June 8, 2010.

Attorney(s) appearing for the Case

Paul M. Kohlhoff (argued), Valparaiso University Law Clinic, Valparaiso, IN, for Petitioner-Appellee.

Steven W. Parks, Teresa E. McLaughlin (argued), Department of Justice, Washington, DC, for Respondent-Appellant.

A. Lavar Taylor, Santa Ana, CA, for Center for the Fair Administration of Taxes.

Before POSNER, FLAUM, and WILLIAMS, Circuit Judges.

POSNER, Circuit Judge.

Taxpayers filing a joint return are jointly and severally liable for the entire tax liability shown or that should have been shown on their return. 26 U.S.C. § 6013(d)(3). But section 6015 of the Internal Revenue Code sets forth grounds— "innocent spouse" rules first added to the Code in 1971 and liberalized since, Lily Kahng, "Innocent Spouses: A Critique of the New Tax Laws Governing Joint and Several Tax Liability," 49 Vill...

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