Wis. Stat. § 71.87
Current through Acts 2023-2024, ch. 272
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.
Wis. Stat. § 71.87