Sec. 12. Venue for appeal of spousal relief and collection cases
127 words·~1 min read·
/bill/114/s/949/is/section-12·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Paragraph
(1)of section 7482(b) of the Internal Revenue Code of 1986 is amended— by striking or at the end of subparagraph (E), by striking the period at the end of subparagraph (F)(ii) and inserting a comma, and by inserting after subparagraph
(F)the following new subparagraphs: in the case of a petition under section 6015(e), the legal residence of the petitioner, or in the case of a petition under section 6320 or 6330— the legal residence of the petitioner if the petitioner is an individual, and the principal place of business or principal office or agency if the petitioner is an entity other than an individual. . The amendments made by this section shall apply to petitions filed after the date of enactment of this Act.