Question

Tax Audit & Notice Services: Requesting Innocent Spouse Relief (2019) Options

3   Depending on the type of relief requested, file an innocent spouse relief within:

a     IRC Section 6159.
b     IRC Section 6015.
c     IRC Section 7122.
d     IRC Section 6155.

Answer 1

Option b is the right answer for the question. IRC section6015 is the form for the relief for innocent spouse. There are some criteria for filing the form and it is discussed under

This section discusses the innocent spouse provisions of IRC 6015 which provide three avenues for relief from joint and several liability:

· IRC 6015(b), Innocent Spouse Relief, provides for a request for relief from a deficiency/understatement of tax liability.

· IRC 6015(c), Separation of Liability, provides for a request to allocate a deficiency/understatement.

· IRC 6015(f), Equitable Relief, provides IRS with discretion to grant equitable relief from deficiencies and underpayments if the relief provisions under IRC 6015(b) or IRC 6015(c) do not apply.

Beneficiary of this relief to all Employees in all business operating divisions addressing an innocent spouse issue.