Taxpayers’ Perceptions and Gender Effects on the Innocent Spouse Equitable Relief Provisions ^☆

Data Availability: Please contact the corresponding author.

Abstract

This study examines whether Revenue Procedure 2003-61 is an improvement over Revenue Procedure 2000-15, in the areas of taxpayers’ expectations for IRS equitable relief decisions and gender-related in-group bias. The survey instrument includes a vignette adapted from a judicial decision. The results show that Rev. Proc. 2003-61 does improve upon Rev. Proc. 2000-15. Furthermore, taxpayers perceive different expectations of what the IRS should do and what the IRS would do in equitable relief decision making. Also, gender-related in-group biases are found to be present for both genders. Tax policy implications regarding equitable relief are discussed.

Citation

Pierce, K., Englebrecht, T.D. and Chiang, W.-C. (2014), "Taxpayers’ Perceptions and Gender Effects on the Innocent Spouse Equitable Relief Provisions ^☆

Data Availability: Please contact the corresponding author.

", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 16), Emerald Group Publishing Limited, Leeds, pp. 205-240. https://doi.org/10.1108/S1475-1488(2013)0000016013