Table of Contents

• Publication 971 - Introductory Material
  • What's New
  • Introduction
    • Ordering forms and publications.
    • Questions about innocent spouse relief.
  • Useful Items - You may want to see:
• Publication 971 - Main Content
  • 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
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Index