ARE YOU ENTITLED
TO NEW INNOCENT
SPOUSE RELIEF?

Innocent spouses finally have something to celebrate - Congress has provided significant protection from the tax misdeeds of their spouses where the couple signed a joint income tax return.
If the IRS refuses to grant innocent spouse relief, you can now take the IRS to Tax Court!

There are three ways to get the NEW innocent spouse relief.

1. Innocent Spouse Did Not Know His/Her Spouse Understated Tax.

Relief will be granted if the spouse shows that, in signing the return, he or she did not know, and had no reason to know, of an understatement of tax.

This type of innocent spouse relief must be made within two years after the IRS begins collection activities (ie. wage or bank levy) against the innocent spouse.

2. Innocent Spouse Elects Separate Liability.

The innocent spouse may elect to have his or her tax liability recalculated as though a married filing separate return was filed. In addition, the electing spouse must (1) be either legally separated or divorced at the election time, or (2) not have lived with his or her spouse in the same household during

YOUR RIGHTS AS A TAXPAYER

1. To be represented and not be directly contacted by the IRS;
2. To appeal a Notice of Federal Tax Lien before or after it is filed;
3. To appeal a seizure of property before or after seizure;
4. To obtain relief from certain penalties;
5. To challenge the legality of the tax assessment giving rise to enforced tax collections in some cases;
6. To obtain help from the IRS's Problem Resolution Office when enforced tax collections causes a significant hardship;
7. To pay only the tax, interest, and penalty due; and
8. To have enforced collection action stopped while an enforced collection action appeal is pending in most circumstances.