This publication explains when a spouse may be relieved of tax, interest, and penalties on a joint tax return. Three types of relief are available to married persons who filed joint returns:
- Innocent spouse relief.
- Separation of liability relief.
- Equitable relief.
Other Items You May Find Useful
Publication 504, Divorced or Separated Individuals
Publication 555, Community Property
Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund
Publication 594, The IRS Collection Process
Publicación 594(SP), El Proceso de Cobro del IRS
Comment on Publication 971
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