September 11 Digital Archive

dojN000823.xml

Title

dojN000823.xml

Source

born-digital

Media Type

email

Created by Author

yes

Described by Author

no

Date Entered

2001-12-22

September 11 Email: Body


Saturday, December 22, 2001 3:51 PM
Definition of a Spouse under Interim Rules is Problematic

sec. 104.3 (c) defines a spouse as the person so identified as such on
the decedent's 2000 tax return. what if the decedent incorrectly files
as a single taxpayer or incorrectly indicates a person other than
his legal spouse on the return? what is the standard of proof to prove the
marriage and will it be accepted as 104.3 (c) seems unqualified in this
regard? this definition will prove to be a nightmare as many victims may
not be living with their legal spouse.
thanks
Individual Comment



September 11 Email: Date

2001-12-22

Citation

“dojN000823.xml,” September 11 Digital Archive, accessed December 16, 2025, https://911digitalarchive.org/items/show/29553.