Assertion: spouse's time | /r/CapableOf | be provided by the irs
Facets:
Source sentences:
text: If the IRS sends a tax return back to the taxpayers with instructions to correct it for the lack of a W-2 and one signature, and the taxpayers resubmit the return within the time provided by the IRS, the return is not subject to an addition to tax under section 6651(a)(1) because the initial return is deemed to have been timely filed (White v. Comm’r, T.C. Summary Opinion 2002-101).