Current IRS collection methods create economic hardship for innocent spouses and children living with delinquent taxpayers and are governed by a statute of limitations of 10 years. These statutes of limitation are allowed to be suspended and extended due to bankruptcy and unemployment. Therefore prolonging economic hardship for innocent spouses and children is cruel and unreasonable punishment.
Prolonging economic hardship for innocent spouses and children can be reduced by NOT allowing the suspension and extension of the statutes of limitation.