Innocent spouse relief may be available for the wife or husband of a taxpayer under certain circumstances. There are three types of innocent spouse relief that may be available.
(1) Classic innocent spouse,
(2) separate liability election, and
(3) equitable relief
There are many conditions that apply to each of the above claims. Classic innocent spouse and separate liability election must be formally claimed no later than 2 years after the IRS begins collection activity. There are several IRS actions that may constitute collection activities. Each innocent spouse claim has its own set of conditions that must be proven by the spouse making the claim. There are also specific IRS forms that must be used and/or submitted for each claim.
Innocent spouse claims require a thorough knowledge of the laws and rules that apply to each claim. If you fail to file timely or fail to file the appropriate documentation and proof the claim may be denied.