INNOCENT SPOUSE - Online Self-Help Tool (11)

If the letter says relief is denied because you did not show it is unfair to hold you responsible, then you may appeal.

Sometimes all that is necessary is more information or details about your situation. Use Form 12509, Statement of Disagreement, to provide a more detailed explanation.  Please complete Form 12509 to request your appeal within the timeframe specified on the letter you received. 

Factors considered in determining if it's unfair to hold you liable:

  • Taxes owed are your spouse's or ex-spouse's.
  • You are no longer married to that spouse.
  • You thought your spouse would pay the taxes on the original return.
  • You would suffer financial hardship if required to pay the tax.  You would not be able to pay for basic living expenses like food, shelter and clothing.
  • You did not benefit (above normal support) from the unpaid taxes.
  • You suffered abuse during your marriage.

Do you need help identifying information to prepare your appeal?