No. 10-1985.

642 F.3d 459 (2011)

Octavia C. JONES, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided: June 13, 2011.

Attorney(s) appearing for the Case

ARGUED: Teresa E. McLaughlin , United States Department of Justice, Washington, D.C., for Appellant. Timothy Lee Jacobs , Hunton & Williams, LLP, Washington, D.C., for Appellee. ON BRIEF: John A. DiCicco , Acting Assistant Attorney General, Steven Parks , United States Department of Justice, Washington, D.C., for Appellant.

Reversed and remanded by published opinion. Judge NIEMEYER wrote the opinion, in which Judge WILKINSON and Judge KEENAN joined.


NIEMEYER, Circuit Judge:

This case presents the question of whether Treasury Regulation § 1.6015-5(b)(1), 26 C.F.R. § 1.6015-5(b)(1), establishing a two-year limitations period within which to request equitable innocent spouse relief from joint and several income tax liability under I.R.C. § 6015(f), is a valid regulation.

Robert and Octavia Jones filed a joint income tax return for the year 2000. After they legally separated...

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