- Burden of proof, separation of liability, Burden of proof.
- Equitable relief
- Conditions for getting, Conditions for Getting Equitable Relief
- Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief
- Erroneous items, Erroneous Items
- Executors (see Decedent)
- How to request relief, How To Request Relief
- Indications of unfairness
- Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief
- Injured spouse relief, Publication 971 - Additional Material
- Innocent spouse relief, Innocent Spouse Relief
- Joint and several liability, Publication 971 - Additional Material
- Limitations on Relief, Limitations on Relief
- No joint return filed, Relief for Married Persons Who Did Not File Joint Returns
- Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown.
- Questions & Answers, Publication 971 - Additional Material
- Tax Court review, Tax Court Review of Request
- TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings.
- Transferee liability, Transferee liability not affected by innocent spouse relief provisions.
- Transfers of property to avoid tax, Transfers of Property To Avoid Tax
- When to file Form 8857, When To File Form 8857
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