Nonrequesting spouse may seek administrative appeal of innocent spouse relief.

• Author: O'Driscoll, David

A recent revenue procedure provides guidance on the administrative appeal rights of a spouse or former spouse of a taxpayer requesting relief under Sec. 6015. Prior to publication of this procedure, only the requesting spouse had the right to file a written protest and receive an administrative conference with the IRS's Office of Appeals (an Appeals conference).

In Sec. 6015(h)(2), Congress expressed its intent that the nonrequesting spouse have notice of, and be involved in, Sec. 6015 administrative proceedings. Thus, the IRS has determined that the nonrequesting spouse may file a written protest and receive an Appeals conference on the IRS's decision to grant partial or full relief to the requesting spouse. However, the nonrequesting spouse may not appeal an IRS decision to deny relief to the requesting spouse.

Administrative Appeals

In general, the Service will issue a preliminary determination letter to the requesting spouse. If this determination grants full or partial relief, the IRS will suspend processing of the claim for 45 days, pending an appeal by the nonrequesting spouse. It will notify both spouses that the nonrequesting spouse has the right to file a written protest and request an Appeals conference to protest the preliminary determination. The nonrequesting spouse must request an Appeals conference, in writing, within 30 calendar days of the notification letter mailing date. If only the nonrequesting spouse requests an Appeals conference, the Service will notify the requesting spouse of the request. The requesting spouse will then have an opportunity to request an Appeals conference to present his or her position before any final determination.

If only the requesting spouse files a written protest requesting...