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Publication 971 (4/2008), Innocent Spouse Relief
Revised: 4/2008
Table of Contents
Publication 971 - Introductory Material
Introduction
Ordering forms and publications.
Questions about innocent spouse relief.
Useful Items - You may want to see:
Publication 971 - Main Contents
How To Request Relief
Exception for agreements relating to TEFRA partnership proceedings.
The IRS Must Contact Your Spouse or Former Spouse
Tax Court Review of Request
Community Property Laws
Relief for Married Persons Who Did Not File Joint Returns
Innocent Spouse Relief
Understated Tax
Erroneous Items
Actual Knowledge or Reason To Know
Indications of Unfairness for Innocent Spouse Relief
Separation of Liability Relief
Limitations on Relief
Equitable Relief
Conditions for Getting Equitable Relief
Factors for Determining Whether To Grant Equitable Relief
Refunds
Proof Required
Refunds Under Equitable Relief
Limit on Amount of Refund
Filled-in Form 8857
Flowcharts
Publication 971 - Additional Material
Questions & Answers
How To Get Tax Help
Taxpayer Advocacy Panel (TAP).
Low Income Taxpayer Clinics (LITCs).
Index
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