Does the letter say your relief is denied for a reason not discussed here?
This tool covers the most frequent situations resulting in a denial of Innocent Spouse relief. If you do not see your specific situation covered, visit the Tax Information for Innocent Spouses webpage, or contact the Examiner for more information. The Examiner's name and phone number is on your letter.
Go back and review the reasons already discussed.
For further information, please visit Tax Information for Innocent Spouses . Questions 5 and 6 under the topic Innocent Spouse Questions & Answers can provide more information about regarding Non-Requesting spouses and appeal rights.