INNOCENT SPOUSE - Online Self-Help Tool (21)

If the Requesting Spouse appeals, you will be given an opportunity to participate if Appeals makes a change to the preliminary determination. You have 30 days from the time the Appeals Officer contacts you to present any additional information.  You may use Form 12509, Statement of Disagreement (PDF), to present your information.  If you have documentation that supports your statements, you should include it with Form 12509.

Tips for preparing your statement when completing Form 12509
It’s easier to understand your information if you present it in chronological order and give specific dates. Include facts and details about your situation such as:

  • If you are separated, provide the date(s).
  • Explain who handled your finances during your marriage.
  • Your education level and occupation.
  • Education level and occupation of spouse or former spouse.
  • A current phone number where you can be reached during the day.

Your completed Form 12509 and any additional information needs to be sent to the office that sent you the preliminary determination letter. Do not send your completed form to an Appeals Office. This will delay the processing of your case.

If the Requesting Spouse does not appeal, the IRS will send you a final determination letter –- generally within 3 months.