§ 71.87

71.87 Definition. In this subchapter, 'person feeling aggrieved' and 'person aggrieved' include the spouse of a person against whom an additional assessment was made or who was denied a claim for refund for a taxable year for which a separate return was filed and include either spouse for a taxable year for which a joint return was filed or, if no return was filed, a joint return could have been filed.History: 1987 a. 312.