Innocent spouse/domestic violence.

• Author: Laffie, Lesli S.

According to IR-2001-23, the IRS has taken steps to protect victims of domestic violence who apply for innocent spouse relief. The safeguards respond to concerns brought to the IRS by a number of outside groups interested in domestic-violence issues.

A taxpayer who has been a victim of domestic violence and fears that filing a claim for innocent spouse relief will result in retaliation should write "Potential Domestic Abuse Case" at the top of Form 8857, Request for Innocent Spouse Relief. This term will alert the IRS to the taxpayer's situation. Taxpayers should also explain their concerns in a statement attached to the claim, in addition to explaining why they should qualify for innocent spouse relief.

The law requires the IRS to tell a taxpayer's spouse (or former spouse) that innocent spouse relief has been requested. The spouse (or former spouse) has the right to provide the IRS with information and receive limited information from the IRS about that request.

However, the IRS strictly adheres to tax law provisions that protect the confidentiality of sensitive information. This means the IRS will not release information that could endanger the safety of domestic-violence victims. For example, the IRS will not release to a taxpayer's spouse (or former spouse)...