NEW RULES FOR INNOCENT SPOUSE RELIEF EXPANDS PROTECTION!

This new alert in from One Mom's Battle
(see http://onemomsbattle.com/):

New Rule for Innocent Spouse Relief

The IRS announced that it will extend help to more innocent spouses by eliminating the two-year time limit that now applies to certain relief requests. After a thorough review:

• The IRS will no longer apply the two-year limit to new equitable relief requests or requests currently being considered by the agency.

 

 

• A taxpayer, whose equitable relief request was previously denied solely due to the two-year limit, may reapply using IRS Form 8857 Request for Innocent Spouse Relief, if the collection statute of limitations for the tax years involved has not expired.

 

 

• The IRS will not apply the two-year limit in any pending litigation involving equitable relief, and where litigation is final, the agency will suspend collection action under certain circumstances.

 For more information, see:

• Publication 971, Innocent Spouse Relief
• News Release IR-2011-80
• Notice 2011-70
• Frequently Asked Questions 

 

 

For more information, see the link below:

 

http://www.irs.gov/Individuals/New-Rule-for-Innocent-Spouse-Relief