Irs innocent spouse relief appeal

Irs innocent spouse relief appeal

2, Mirrored Accounts. You must file a separate Form IL-8857 and an Allocation of Liability Worksheet for each year you are seeking innocent Innocent spouse relief is when the IRS removes your responsibility for all or part of your spouse’s or former spouse’s tax debts, interest, and penalties. Keep in mind, if you select innocent spouse relief or relief by separation of liability and the IRS rejects your request, the IRS will automatically see whether equitable relief applies to your situation. If the relief you are requesting is for a duration of over 6 tax years, you must file an additional Sep 7, 2023 · The processing time for IRS Innocent Spouse Relief claims can vary due to several mitigating factors, but according to the IRS, can “take up to 6 months or longer. Jacobsen appeals, but we affirm. Mail your completed IRS innocent spouse request (Form 8857) to: Internal Revenue Service. This is known as joint and several liability. Past this date, the only way to obtain innocent spouse relief is through an appeal to the United States Tax Court. Attach a statement explaining why you qualify for this type of relief. i r s . The Form 8857 instructions and Pub. Relief from liability for tax attributable to an item of community income. 17 Relief was available to a requesting spouse where there had been an omission of income We identified 24 federal court opinions involving relief under IRC § 6015 that were issued between June 1, 2014, and May 31, 2015. 18 provides procedures to CCISO employees who are responsible for handling determinations of innocent spouse relief when Form 8857, Request for Innocent Spouse Relief, is filed with the Service. to be informed, to appeal the IRS’s decision in an independent forum, and You filed a tax return with a filing status of married filing jointly. 8. In order to file an innocent spouse request, one spouse is generally, but not always, required to Jul 25, 2008 · This case involves a wife who was granted innocent spouse relief by the IRS for taxes owed jointly with her husband. ”. A statement expressing your desire to appeal IRS’s findings to the Office of Appeals. Understanding taxes can be tough, especially when it comes to shared money and tax liabilities. You may be allowed innocent spouse relief only if all of the following You can use this form to initiate an Office of Tax Appeals (OTA) review of a proposed tax liability, action on a request for innocent spouse relief, determination not to abate interest, or a denial or deemed denial of a claim for refund by the Franchise Tax Board (FTB). Purpose: IRM 25. 10. The IRS Appeals Office granted innocent spouse relief, but refused to issue a refund for the amounts the taxpayer-wife had paid. The IRS attempted to collect taxes due on that return from you. They will also be notified of the determination on your election and have the opportunity to appeal IRS’s preliminary determination to grant you full or partial relief. 6§ 6511 have been met. Couples filing a joint tax return both 6. The IRS sent Letter 3288 to notify you of the final decision of the appeals officer on your innocent spouse relief claim. To address such situations, the IRS offers […] Mar 29, 2012 · A request for spousal relief from a SOB assessment is considered under CDP following IRM 8. Step 3: Mail your IRS innocent spouse form. This standard has to be factored into how the case is Feb 20, 2024 · Innocent Spouse Relief pertains to cases involving erroneous items on a joint return, whereas Injured Spouse Relief deals with the interception of a joint refund to satisfy the debts of one spouse. Innocent Spouse Relief focuses on relieving innocent spouses from liability for tax debts caused by their spouse’s fraudulent or erroneous actions You can file with IRS Appeals if you have received an IRS Letter 3016 Innocent Spouse Relief Preliminary Determination (30-day letter). Review the factors for relief and select the appropriate type of relief. In many Innocent Spouse Relief cases, the parties are no longer together. A list of the items you do not agree with and the corresponding reasons. Instructions for Form 8857 Dec 20, 2023 · The IRS may send a number of different collection notices such as the Letter 11 or Letter 1058 in its attempt to collect a tax liability. 971 are available at . When you file a joint tax return, it makes both you and your spouse responsible for any taxes due. What If . 15. The instructions for Form 8857 have helpful directions. Tax Court. . Taxpayers generally have only 30 days to file their objection with IRS Appeals. 368 (When joint return liability divided). See IRS We know what the IRS looks for when granting relief to an innocent spouse and will work closely with you to help you get the relief you are eligible to receive. Prior to approval, the wife had paid a portion of the tax debt using both separate property and community property funds. 14. Mar 28, 2022 · To request relief, file IRS Form 8857, Request for Innocent Spouse Relief. You must meet all of the following conditions to qualify for innocent spouse relief. Innocent Spouse Relief- Know Your Legal Rights and Options. If you have not yet consulted with a tax attorney, you should 8857 Request for Innocent Spouse Relief. Each type of relief has different requirements. Once you start the Innocent Spouse process, you may see one or more of the following letters: Letter 3284-C, Non-Requesting Spouse Initial Contact. You have the right to appeal this decision. 1994): No Standing to Appeal the Tax Court Grant of Innocent Spouse Relief — In a case in which the spouses filed separate Tax Court petitions and, therefore, were not parties to each others’ deficiency cases, the Tax Court approved a settlement between the ex-wife and the commissioner based on Guide to Free Tax Services Innocent Spouse Relief 1 5 547 594 910 971 Taxpayer Advocate Service–Your Voice at the IRS Collection Appeal Rights Fast Track Mediation Tax Relief for Victims of Terrorist Attacks Low Income Taxpayer Clinic List Form (and Instructions) Claim for Refund and Request for Abatement Request for Taxpayer Advocate Service This form of tax penalty or interest relief may be granted to the spouse or party that may be innocent for a variety of reasons. O. Three types of relief are available to married persons who filed joint returns: Innocent spouse relief. The IRS Innocent Spouse Relief. You can also call our office at 770-695-7337. The IRS sent Letter 3016 to notify you of the decision the IRS has made regarding your request for relief. See how tax relief can help you. C. You don't have to try to figure out which type of relief best fits your situation. Innocent Spouse Tax Relief alleviates the spouse who was unaware of an understatement or underpayment of taxes. Additional Resources. Rivercenter Blvd. For purposes of the Commissioner's motion, we assume that Ms. 8. You signed a joint return with your spouse and . Speidel and Audrey Patten. Understanding the rules and how to apply It is important to note that the timing for this initial appeal is extremely tight. Luckily, there is innocent spouse relief (ISR). You or your spouse (former spouse) appealed the IRS decision. Answer a few, simple questions to get a free tax relief consultation - at no cost to you. The wife filed a claim requesting refunds for the full amount paid. You can also reach out to a tax professional for assistance, if necessary. If you meet the eligibility criteria, the next step is to apply using Form 8857, Request for Innocent Spouse Relief as soon as possible. • Sep 14, 2023 · Complete Form 8857: Fill out the form carefully, providing accurate information about you and your spouse’s tax debt situation. Affirmed Full Text Jul 28, 2023 · If you are planning to file for Innocent Spouse Tax Relief, feel free to get in touch with The Law Offices of Nick Nemeth. Your eligibility and the benefits you will receive from each program depend on the following factors: Your financial situation. On appeal, appellant restates her claim that there was no tax due and states that she was “not privy to this information” when she filed the request for innocent spouse relief and Covington, KY 41012. If a taxpayer requesting innocent spouse relief is denied such relief and is issued a letter of final determination, the IRS will reconsider their decision under certain circumstances. Taxpayers seeking innocent spouse relief generally file Form 8857, Request for Innocent Spouse Relief . S. 6015 (e) (7)). First, the IRS can send you a notice about the tax liability. If you have access to a fax, you can fax form 8857 and your attachments to the IRS at 1-855-233-8558. To give your appeal the best chance of success, call Innovative Tax Relief for IRS representation. To set up a meeting, contact our office or call us at 480-429-3360. 7. Related. We will consider all of your information and apply the type of relief, if any, that you may be eligible for. You must complete and sign the form under penalties of perjury, and you must include a statement explaining why you believe you should qualify for innocent spouse relief. To qualify for innocent spouse relief, you must have filed taxes as “married filing jointly,” been unaware of your partner’s improper reporting, be Nov 9, 2023 · Generally, both spouses have the right to appeal a spouse relief decision. Innocent spouse relief relieves you from paying additional federal income tax owed by your spouse due to errors on a joint tax return. com, the app will help you select and complete the form. Typically, innocent spous e relie f applies when you have no knowledge of and no reason to have knowledge of the outstanding taxes; separations Feb 2, 2013 · United States , 37 F. If these circumstances apply, they would become a requesting spouse and receive the right to petition the Tax Court for an appeal. Filling Out IRS Form 8857. Use Form 8857, Request For Innocent Spouse Relief, to request relief for any of the types that apply above. In her request for innocent spouse relief, appellant asserted that no tax was due. We can help you complete the relevant paperwork and Aug 23, 2017 · See the Equitable relief section of our tax help guide. The first step is to complete IRS Form 8857, Request for Innocent Spouse Relief. To request innocent spouse relief, you must file Form 8857 with the IRS. There are no exceptions to this rule, even if you were a victim of abuse. Covington, KY 41012. Dec 17, 2018 · If the IRS denies the request for innocent spouse relief, the requesting spouse can appeal in designated situations or seek other relief such as: – Separation of Liability relief, which allows for a separate allocation of additional tax owed, so the requesting spouse is responsible for his or her portion only. Form 8857 covers innocent spouse relief, equitable relief and separation of liability. 5 A requesting spouse is eligible for a refund under this subsection so long as the requesting spouse made the payment and the requirements of IRC § 6511 have been met. Or, fax the form and all supporting documents to the IRS at 855-233-8558. The IRS increased your taxes because of your spouse’ s unreported income or 5. • For tax years beginning on or after January 1, 1999, section 654 of the Tax Law provides for: innocent spouse relief, separation of liability relief, and equitable relief. The IRS will review your Form 8857 and let you know if you qualify. Note that if your request is denied and you appeal to The IRS is required to notify the ex-spouse to allow them to participate for IRS innocent spouse tax relief. There are two types of tax relief for spouses: Injured spouse relief lets you reclaim money taken from your tax refund to cover your spouse's debts. Petitioner subsequently submitted Form 12509, Innocent Spouse Statement of Disagreement, to appeal the preliminary determination. You appealed the IRS’ decision. The IRS sent Letter 3289 to notify you of the of the appeals officer’s final decision. Be thorough in explaining why you should qualify for Innocent Spouse Relief. Four types of relief are available. The IRS disallowed the request and the taxpayer-wife filed a protest to appeal the decision. Instructions For Filing Form 8857 – Innocent Spouse Relief Use Of Form 8857. 3d 1393, 1394 (9th Cir. However, when it comes to taxes, joint filing can sometimes lead to unintended complications, especially if one spouse is unaware of or innocent in matters of tax misreporting or debt. The IRS refunded payments from separate Dec 28, 2022 · Innocent spouse case. But even if you get divorced and the decree says that your ex is responsible for the bill, the IRS can still go after you. Mar 6, 2018 · Dealing with the IRS as an Innocent or Injured Spouse Marriage often entails sharing responsibilities, including financial ones. 6 Allocation of Liability Under IRC § 6015(c) Sep 14, 2022 · The Tax Court held it did not have jurisdiction to decide the appeal of denial of innocent spouse relief in the case of a “non-deficiency stand-alone” petition – “non-deficiency” because the IRS accepted his amended return as filed and asserted no deficiency against him, and “stand-alone” because his claim for innocent spouse Dec 27, 2023 · Respondent issued a preliminary determination denying petitioner's request for innocent spouse relief for the years at issue in June 2017. Injured Spouse Relief. Separation of liability relief, 3. 971, Innocent Spouse Relief, for help in completing this form and for a description of the factors the IRS takes into account in deciding whether to grant innocent spouse relief. You filed a joint return. Innocent Spouse Relief; Injured Spouse Relief; Equitable Relief; Tax Relief for Spouses; Resources. May 23, 2018 · So what happened to the volume of claims for innocent spouse relief as a result of removing the two-year time limit for requesting equitable innocent spouse relief? It decreased. 03/27/2001, 11:00 PM. The dispute centered on whether the taxpayer-wife is entitled to a refund of money she paid. 7. To seek innocent spouse relief, separation of liability relief, or equitable relief, you should submit to the IRS a completed Form 8857 (PDF), Request for Innocent Spouse Relief, or a written statement containing the same information required on Form 8857, which is signed under penalties of perjury. If you are using a private carrier such as UPS or FedEx, send your request to: Internal Revenue Service. , Stop 840F. You can claim innocent spouse relief via form 8857 when you file your taxes online or complete it separately and mail it in. Appellant requested innocent spouse relief for the 2012 taxable year. See IRS Mar 24, 2020 · Jacobsen sought relief under the tax code’s “innocent spouse” provision, 26 U. File Form 8857 to ask the IRS for the types of relief dis-cussed in this publication. g o v. 5. There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse). The remaining two cases resulted in split decisions. Her case was assigned to the IRS Office of Appeals. The most common case is that you have two years from the date you became aware of the tax liability to request innocent spouse relief. Attorney Lynn F. The SO will suspend the CDP/EH case until the innocent spouse relief determination has been made. Nov 9, 2023 · Tax Relief for Spouses. 369 (Circumstances where one spouse relieved of joint return liability), the department will determine if relief can be granted under 316. You can appeal this decision within the IRS appeals office, and once again, your spouse of former spouse will be notified of the proceedings. You must appeal within 30 days from the date on your determination letter. The requesting spouse elected relief within two years after the IRS began collection activities against him or her. Facts supporting your position. In some cases, the non-requesting spouse may be able to file their own request for innocent spouse relief. Allocation of Liability Between Spouses Under IRC § 6015(c) Please call Mr. Innocent spouse relief protects you if your spouse has outstanding tax liability that you were unaware of. How To Request Relief. Separation of liability relief. 8857 Request for Innocent Spouse Relief. The provision was initially included in the Innocent Spouse Act of 1971 and later expanded in the 1998 IRS Restructuring and Many factors will affect whether you should considering requesting innocent spouse relief or submitting an Offer in Compromise (OIC). If you seek Innocent Spouse Relief, you have to complete Form 8857, which is the Request for Innocent Spouse Relief form. Refer to the following IRM sections for additional information regarding innocent spouse appeals: Publication 5 (Rev. 6015 (f) equitable innocent-spouse relief claim, which were relevant to the disposition of her claim, were admissible in a Tax Court case brought by the taxpayer seeking the court’s determination of the appropriate relief under Sec. Jan 27, 2023 · The non-requesting spouse (NRS) also has administrative appeal rights if the request for relief from liability under the innocent spouse provisions is granted, in whole or part. 12. Source: Rule 150-316-0440 — Innocent Spouse, Separation of Liability, and Equitable Relief Jun 1, 2023 · The Tax Court held that posts from a personal blog not in the administrative record of a taxpayer’s Sec. Covington, KY 41011. You filed for Innocent Spouse Relief. Kechijian (through counsel) moved for summary judgment under Tax Court Rule 121, claiming (1) that she is You were notified of the IRS’ decision regarding the claim for innocent spouse relief. If you file an Innocent Spouse claim, then only the running of the requesting spouse’s collection period is suspended from the date the Innocent Spouse Claim was filed until the earlier of the date a waiver is filed, or until the expiration of the 90-day period for petitioning tax court, or if tax court is May 17, 2022 · According to the IRS, your letter should include the following: Taxpayer’s name, address, and contact information. Innocent spouse relief, 2. If you miss the deadline: If your appeal was denied and you do Oct 17, 2022 · If you file an Innocent Spouse claim, but the IRS denies your claim and you still disagree, see Appeal an Innocent Spouse Determination for next steps to take. gov. You have the right to petition the U. The IRS will use the information you provide on Form 8857, and any additional documentation you submit, to determine if you’re eligible for relief. Nov 9, 2023 · To request relief, file Form 8857, Request for Innocent Spouse Relief. You will need to complete certain paperwork and provide supporting documentation. Jun 11, 2024 · The IRS may send you a notice or propose an increase to your tax liability, to which you should file the form. Publication 3512 (Rev. 4-2021) Catalog Number 46074I Department of the Treasury Internal Revenue Service www. However, the IRS will not reveal your contact information to your ex-spouse. 6015 . This occurs when your spouse misreports taxes without your knowledge. If CCISO makes a final determination to fully grant relief and the accounts can be mirrored, CCISO will mirror the accounts prior to sending the innocent spouse case back to Appeals. Chandler signed the Form 8857 as “Preparer”. Kechijian then commenced this case by filing a Petition under section 6015 (e) in February 2020, asking this Court to review the relief available to her under section 6015 (b), (c), or (f). The IRS can still hold you liable and take collection actions against you for any balance due, even if you separate or file for divorce after filing your Nov 6, 2022 · The new standard of review for innocent spouse cases applies to tax court petitions filed after July 1, 2019. 03-2001) Catalog Number 28669X. This six-page application requires you to provide information about your spouse or ex-spouse, as well as your involvement in filing your joint return. If you are requesting innocent spouse relief from joint and several liability for tax, interest, and Mar 18, 2021 · Form 8857: Request For Innocent Spouse Relief: An IRS tax form used by taxpayers to request relief from a tax liability involving a spouse or former spouse. Contact us for a free tax resolution analysis of your case. 1, Processing an Innocent Spouse Claim-Form 8857. Audience: Small Business/Self-Employed (SB/SE) Division employees in Cincinnati Centralized Innocent Oct 1, 2021 · The TFA changed the Tax Court's scope of review in innocent spouse petitions filed after July 1, 2019, from de novo to a review of the administrative record, with limited exceptions (Sec. See the instructions for this form and Pub. Feb 24, 2023 · How to Request Relief. Whether you have unpaid or Jan 11, 2022 · To request relief, file Form 8857, Request for Innocent Spouse Relief. When you sign a joint income tax return, both you and your spouse agree to be responsible for any tax debt related to the tax return. Publication 971 explains when a spouse may be relieved of tax, interest, and penalties on a joint tax return. How long the IRS has been trying to collect the tax debt. Kechijian's request for relief had merit. OTA is an independent body, separate and distinct from FTB. www. When To File Form 8857 Internal Revenue Service. Typically, the IRS requires at least three months to initially review an innocent spouse relief application, submitted through Form 8857. If you file for innocent spouse relief, the IRS will contact your former spouse and give him or her the option to participate in the process. It can significantly vary based on each case’s unique details and the IRS’s current workload. Jul 12, 2022 · 4 steps to relief: Qualify. Or, you can also make an Innocent Spouse Relief letter that contains the same information you can find on Form 8857, which Therefore, the IRS or the States can legally go after both spouses or just one of you for the tax debt. To request innocent spouse relief for your Illinois Individual Income Tax liability, you must file this form even if you filed federal Form 8857, Request for Innocent Spouse Relief, with the Internal Revenue Service (IRS). Aug 8, 2023 · Steps to Apply for IRS Innocent Spouse Relief. The concept of Innocent Spouse Relief was introduced in the 1970s when Congress recognized the need to protect spouses from being unfairly held liable for their partner's tax debts. additional tax from $743 to $623 to account for that credit. May 19, 2024 · Total tax liability: $114,791 Husband’s liability: $111,451 Wife’s liability after innocent spouse relief: $3,340 As this shows, since the taxpayer-wife had been granted innocent spouse relief under Section 6015(f), the court held that the IRS’s lien only encumbered her interest in the home to the extent of her remaining tax liability after the relief was granted. P. You can become aware of a tax liability in a few different ways. Submit the Form: Mail your completed Form 8857 to the IRS address provided in the instructions. The IRS notified you that either the claim for relief was denied or only partial relief was approved. § 6015(b), and equitable relief provision, § 6015(f). The IRS basically splits the tax liability between you and your spouse. Make sure to keep a copy for your records. Additional help In either of the above situations, if you have taken the required steps and filed the proper claim information timely, but you are still unable to resolve the issue, see There are three categories of "Innocent Spouse Appeal" under the Internal Revenue Service. 4 (08-26-2020) Approval of Case Decisions May 13, 2024 · The timeline for resolving innocent spouse relief cases with the IRS is not fixed. Ms. Section 6015 (b) Innocent Spouse Relief : Provides relief from additional tax you owe if you can prove that you did not know, or could not have known, that your spouse or former spouse failed to report income, reported income improperly, or claimed improper deductions or credits. w w w . When To File Form 8857 The Innocent Spouse Rules Evolved Over Decades, but Access to More Than One Judicial Forum Remained Intact IRC § 6013(e), enacted in 1971, provided relief from tax liability arising from filing a joint return with a spouse. This remedy can be used to avoid liability or avoid paying an unpaid tax debt. When you prepare your taxes with eFile. To apply for Innocent Spouse Relief, taxpayers must follow specific steps and provide the necessary documentation. irs. 12. You will only be responsible for the portion allocated to you. You can reach us at (972) 426-2991, or fill out our contact form, and we will get back to you. IRS innocent spouse relief appeals are complex. Jan 3, 2022 · Filing an Innocent Spouse Claim. Once done, you can go ahead and submit it to the IRS via mail or fax. Courts granted relief to the requesting spouse in seven cases (29 percent). The absence of a codified requirement to provide the last date to file a request for a CDP hearing, or to file a CDP or innocent spouse petition with the Tax Court jeopardizes the taxpayers’ rights . The IRS will use the information you provide on IRS Form 8857, and any additional documentation you submit, to determine if you’re eligible for relief. As relevant here, the Tax Court granted Jacobsen innocent spouse relief for 2010, but denied all relief for 2011. Equitable relief, and 4. What Happens After You Request an IRS Appeal? To file IRS Form 8857: Download the complete Innocent Spouse Relief form from IRS website. There are three basic types of Form 8857, Request for Innocent Spouse Relief. Feb 11, 2022 · The IRS can collect these amounts from either you or your spouse (or former spouse). Brown directly at 817-870-0025 or click here to request a confidential consultation about whether Innocent Spouse relief might solve your tax problem. prescribed in the CDP and innocent spouse notices. Many divorcees are burdened by tax debt created by their spouses. The application process involves the following: 1. Appellant submitted a copy of a retainer agreement from Rainbow Services, seeking professional 5. Mar 26, 2024 · About Publication 971, Innocent Spouse Relief. The Office of Tax Appeals (OTA) deferred the proceedings in this appeal at appellant’s request so she could apply for innocent spouse relief on FTB’s Form 705. Dec 28, 2022 · Form 8857, “Request for Innocent Spouse Relief”, requesting relief from joint and several liability pursuant to section 6015(b), , and . Program Scope and Objectives. Notice deadline: 90 days. May 14, 2024 · You can appeal an innocent spouse relief decision within 30 days. Letter 3657-C, No Consideration Innocent Spouse. Are you eligible for innocent spouse relief? If you are divorced and being held liable for your ex's tax debt, you may have options. Jun 16, 2017 · If your request for innocent spouse relief is denied, you can appeal the decision by filing a Statement of Disagreement on form 12509. The new standard that applies to innocent spouse relief cases is a hybrid de novo review standard. If you missed the 30-day deadline to file an appeal with IRS Appeals, we assist taxpayers in filing appeals of Innocent Spouse in U. Typical Deadline for Innocent Spouse Relief. Notice deadline: 30 days. While this change might sound minor, it significantly affects how an innocent spouse case is prepared and places an increased burden on return Sep 24, 2022 · TL;DR: Innocent spouse relief can excuse a current or former spouse from the responsibility of paying additional taxes due to separation, divorce, or improper reporting by the other partner. According to a presentation by TAS and IRS panelists at the December 2012 Low Income Tax Clinic (LITC) grantee conference, there were 50,149 claims for innocent spouse If the requesting spouse does not qualify for relief under 316. The IRS prevailed in 15 cases (63 percent). On December 8, 2021, Ms. They are: 1. For some types of cases, the appeals process and available court actions are different than a tax deficiency or claim disallowance case, which are overwhelmingly the most common disputes in Appeals. SPOUSE RELIEF. After reviewing the request, the IRS issues a final notice of determination granting or May 26, 2022 · Share: This spring, the ABA Tax Section is publishing the third edition of A Practitioner’s Guide to Innocent Spouse Relief, by Christine S. We can help determine your eligibility for the relief and the way forward, if you do. If you are requesting relief for more than 6 tax years, you must file an additional Form 8857. The IRS is not required to enforce a collection action against a specific spouse first, even if the divorce decree states otherwise. The tax period in question. It must be inequitable to hold you liable for the tax liability. There are three other forms of spousal tax relief available, including: Separation of Liability Relief. See IRM 8. Find more on how to appeal a spouse relief decision. Get A Free Consultation With A Tax Lawyer Get a free, confidential assessment of your tax situation by contacting our firm at 818-485-2115 . Dec 8, 2023 · This free resource includes helpful information for filing an appeal after denial of an Offer in Compromise, penalty abatement, innocent spouse relief, and other disputes resulting from a tax return examination. The book takes the reader step-by-step through the innocent spouse claim process, from information gathering, to administrative proceedings, to determination, to trial, and to Dec 13, 2021 · Innocent Spouse Relief Process. For tax years beginningbefore January 1, 1999, innocent spouse relief is available under former Tax Law section 651(b)(5). (See Community Property Laws, later). You thought your spouse had paid the taxes due, or . 3 referred to as the “innocent spouse” rules, provide relief from joint and several liability and from the operation of community property rules . Box 120053. Fill out all the specific information required, including current name, address, daytime phone number (s), information about your employer, your assets, and amount of income. This means that you could be responsible for the Contact our lead tax attorney and CPA, Jeffrey Gartzman, by email today. A requesting spouse is eligible for a refund under subsection (b) provided the requesting spouse made the payment and the requirements of IRC. Apr 24, 2024 · History of Innocent Spouse Relief. Each category (Innocent Spouse Relief, Separation of Liability, & Equitable Relief) has different requirements. 201 W. Innocent Spouse Relief. 22. The form requires The IRS denies many innocent spouse relief requests, but if you have applied and believe you should still be eligible for this form of tax relief, you can appeal the decision with the IRS by completing Form 12509, a statement of disagreement. When To File Form 8857 Jun 7, 2018 · If the requesting spouse files a petition, the non-requesting spouse can be involved in the Tax Court case. cv fa cv uf gu yo dm op xs of