Innocent spouse relief.

• Author: Markman, Carol
• Position: Tax Practice & Procedures

Searching the Internet under "innocent spouse relief" will turn up many organizations, CPAs, attorneys and others offering to assist a taxpayer with an innocent spouse claim. IRS Pub. 971, Innocent Spouse Relief (And Separation of Liability and Equitable Relief), explains the various types of relief, who may qualify and how to apply. Although the current innocent spouse rules under Sec. 6015 have been effective for determining unpaid balances due the IRS as of July 22, 1998 and Federal tax liabilities arising after that date, many cases have recently been decided by the Tax Court and district courts.

In her 2006 annual report, Nina Olson, the National Taxpayer Advocate, included innocent spouse cases as among the most litigated; see...