Question

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

2   Reconsideration requests:

a     Extend the 90-day window to petition the Tax Court.
b     Must be filed before the final determination letter is sent.
c     Cannot include new information.
d     Allow your client to provide information that was not provided previously.

Answer 1

The correct answer is Option D - Allow your client to provide information that was not provided previously. Reconsideration requests allow your client to provide information that was not provided in the first request. Once the IRS sends the letter of final determination and the taxpayer is denied such relief, the client can request a reconsideration request based on any new and additional information available. Hence, this option is true.

Option A is incorrect as there is no option to extend the 90-day window to petition the tax court.

Option B is incorrect. Reconsideration request should be filed after the final determination letter is sent and not before. Hence, this option is incorrect.

Option C is incorrect as reconsideration requests generally require the requesting spouse to include new information.

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