Proc. 2003-61 appropriately interprets the requirements for equitable relief under Internal Revenue Code Section 6015(f).

FORBES: Mothers Don't Let Your Daughters Grow Up to be Innocent Spouses

Proc. 2005-32 sets forth IRS procedures for reopening closed cases.

FORBES: NOL Gives IRS Second Chance to Disallow Deduction

Proc 2002-15 every year at the beginning of tax season.

FORBES: Some Not Ready for Prime Time Minor Developments

After all, it's Intel's latest and greatest Centrino proc.

ENGADGET: Secrets of the Atom cracked, Wind PC revealed

Proc. 2003-61 provides that its list is nonexclusive, and that the Service will consider and weigh all relevant facts and circumstances in deciding applications for equitable relief under Code Section 6015.

FORBES: IRS Lowers Bar for Innocent Spouse Relief

Proc. 2003-61 strictly, narrowly, denying relief to deserving spouses.

FORBES: IRS Expands Availability of Innocent Spouse Relief

Proc. 2011-52 (downloads as a pdf).

FORBES: Movin' On Up: Inflation May Translate to Lower Tax Bills