The knowledge factor has been included in the equitable relief
rules since the IRS issued Revenue Procedure 2000-15.
The latter could be of particular interest to plan sponsors as the courts continue to carve out the boundaries of appropriate equitable relief
for participants under-but outside the typical avenues of-ERISA.
Indeed, American judges were quick to dismiss requests for injunctions directed at defamatory speech, and the earliest decisions almost uniformly did so on the basis that the court had no jurisdiction to grant equitable relief
of any kind.
whether the appellant suffered from a special disability or disadvantage which would attract equitable relief
And though we have never interpreted the precise phrase "other appropriate equitable relief
," we have construed the similar language of Title VII of the Civil Rights Act of 1964 (before its 1991 amendments)--"any other equitable relief
as the court deems appropriate,"--to preclude "awards for compensatory or punitive damages.
The IRS will not apply the two-year limit in any pending litigation involving equitable relief
, and where litigation is final, the agency will suspend collection action under certain circumstances.
13) In fact, there is no good reason for implying that a waiver was intended (or should be implied) merely because one seeks equitable relief
Actions brought by the DOL are subject to the civil procedure rules regarding: (1) standing to sue; (2) jurisdiction over the claim by the court hearing the proceedings; (3) the proper venue of the suit; and (4) under certain circumstances, the seeking of equitable relief
, injunctive relief and/or attorneys' fees.
may apply when a spouse does not qualify for innocent spouse relief or separation of liability relief for something not reported properly on a joint return.
In addition, there is the law of equity that permits a court to grant equitable relief
where there is no relief at common law, and which includes its own doctrines and maxims.
We get hurt serving our country, keeping the laws of the land and yet those of authority in Government Agencies, such the Department of Veterans Affairs won't even honor the House of Representatives laws, such as United States Code Title 38, Section 1110 Basic Entitlement; Section 1111 Presumption of Sound Condition; Section 503 Administrative Error Equitable Relief
These are innocent spouse relief, relief by separation of liabilities, and equitable relief