- 28 -
were added by the conference agreement reconciling the differing
versions of H.R. 2676 passed by the House of Representatives and
the Senate, respectively. See H. Conf. Rept. 105-599, at 251
(1998), 1998-3 C.B. 747, 1005. The reasons for the change with
respect to the Senate amendment are described in pertinent part
as follows in the report of the Committee on Finance that
accompanied H.R. 2676, S. Rept. 105-174, at 55 (1998), 1998-3
C.B. 537, 591:
Reasons for Change
The Committee is concerned that the innocent
spouse provisions of present law are inadequate. The
Committee believes that a system based on separate
liabilities will provide better protection for innocent
spouses than the current system. The Committee
generally believes that an electing spouse’s liability
should be satisfied by the payment of the tax
attributable to that spouse’s income and that an
election to limit a spouse’s liability to that amount
is appropriate.
The conferees did not explain their addition of the
eligibility requirements. See H. Conf. Rept. 105-559, supra at
251, 1998-3 C.B. at 1005. They did however state that, for
purposes of the eligibility requirements, a taxpayer is no longer
married if he or she is widowed. Id. at 252 n.16, 1998-3 C.B. at
1006. Statements on the floor of the Senate, in support of the
Senate amendment, indicate the speakers’ concerns for a wife
whose husband had left town or who had otherwise left her with
the full joint and several liability imposed by section 6013(d).
See statements of Senators Graham and Abraham, reported at 144
Page: Previous 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 NextLast modified: May 25, 2011