- 25.15.1 Introduction
- 22.214.171.124 Program Scope and Objectives
- 126.96.36.199.1 Background
- 188.8.131.52.2 Authority
- 184.108.40.206.3 Responsibilities
- 220.127.116.11.4 Terms
- 18.104.22.168.5 Related Resources
- 22.214.171.124 Joint and Several Liability
- 126.96.36.199.1 Available Relief
- 188.8.131.52.2 Confusion with Other Provisions
- 184.108.40.206.3 Return Signed Under Duress
- 220.127.116.11.4 Forged Signatures
- 18.104.22.168.5 Injured Spouse Claims
- 22.214.171.124.6 Fraud Penalty
- 126.96.36.199.7 Offer in Compromise (OIC)
- 188.8.131.52.8 Tax Equity and Fiscal Responsibility Act (TEFRA) Settlement Agreements
- 184.108.40.206.9 Joint Assessment/One Signature
- 220.127.116.11 Reserved
- 18.104.22.168 Restructuring and Reform Act of 1998 (RRA 98)
- 22.214.171.124 Limited Scope Decision Tool (LSDT)
- 126.96.36.199 Form 8857, Request for Innocent Spouse Relief
- 188.8.131.52 Prohibition Against Collection Actions
- 184.108.40.206 Statute of Limitations on Collection
- 220.127.116.11 Notification Requirement
- 18.104.22.168 Administrative and Tax Court Review of Relief Determination
Part 25. Special Topics
Chapter 15. 5 Relief from Joint and Several Liability
Section 1. Introduction
June 26, 2017
(1) This transmits revised IRM 25.15.1, Relief from Joint and Several Liability, Introduction.
(1) Editorial changes made throughout.
(2) IPU 16U1623 issued 11-02-2016 to revalidate IPU 14U1422 issued 10-02-2014 IRM 22.214.171.124.1 zip code for mailing address corrected.
(3) IRM 126.96.36.199 incorporated applicable internal control information.
(4) Updated references and website links throughout.
(5) IRM 188.8.131.52(3) moved to IRM 184.108.40.206.3(1) Note.
(6) IRM 220.127.116.11.1, Websites, moved and included in IRM 18.104.22.168.5, Related Resources.
(7) IRM 22.214.171.124.2, Other IRMs Pertaining to Examination Programs, moved and included in IRM 126.96.36.199.5, Related Resources along with additional IRM cites.
Michael W. Damasiewicz
Director, Exam - Field and Campus Policy
Small Business Self-Employed
Purpose: The purpose of this multi-functional IRM is to provide both technical and procedural guidance on relief from joint and several liability and relief from application of community property laws, also known as innocent spouse relief.
Audience: Employees in all business divisions who have contact with taxpayers addressing an innocent spouse relief issue.
Policy Owner: The policy owner is the SB/SE Director, Exam - Field and Campus Policy.
Program Owner: The program owner is SB/SE Campus Exam and Field Support.
Program Goals: The program goals are to properly evaluate requests for innocent spouse relief, and to fairly apply the relief provisions enacted in the Restructuring and Reform Act of 1998 (RRA 98) to each request.
This IRM provides general technical and procedural guidance on relief from joint and several liability and relief from application of community property laws, also known as innocent spouse relief.
Married taxpayers may elect to file joint returns with their spouse per IRC 6013. This means that both taxpayers who file joint returns with each other:
Have joint and several liability with respect to the income tax liability.
Are responsible for the accuracy and completeness of the return.
Are responsible for the payment of the income tax liability reported on the return as well as any additional tax, penalties, additions to tax, and interest.
Taxpayers filing joint returns may be relieved of income tax liability, plus related penalties and interest, under certain conditions as set forth in IRC 6015, the relief provisions enacted in RRA 98.
Married taxpayers filing separate returns in community property states may also be relieved of income tax liability under certain circumstances per IRC 66. See IRM 25.15.5, Relief from Community Property Laws for more information.
The information in this section is based upon the following authorities:
IRC 66, Treatment of Community Income.
CFR Section 1.66, code of Federal Regulations guidance on requests for relief from federal income tax liability resulting from the operation of community property law.
IRC 6015, Relief from joint and several liability on joint return.
CFR Section 1.6015 code of Federal Regulations guidance on requests for relief from joint and several liability and related proposed regulations, 80 FR 72649-01 issued November 20, 2015.
Rev. Proc. 2003-19, administrative appeal rights for the non-requesting spouse.
Rev. Proc. 2013-34, guidelines for taxpayers seeking equitable relief from income tax liability under section 66(c) or section 6015(f).
IRC 6663(c), special rule for joint returns regarding imposition of fraud penalty.
CFR section 301.7122-1, Compromises
IRC 6224(c) regarding settlement agreements related to TEFRA partnership proceedings.
CFR section 601.508 regarding disputes between recognized representatives of a taxpayer.
IRC 6103(e) regarding disclosure of joint return to either spouse or authorized representative.
IRC 6213(a) regarding the right to raise innocent spouse relief in a petition for redetermination of a deficiency.
IRC 6320 and IRC 6330 regarding rights to raise innocent spouse relief in a collection due process proceeding.
All employees with taxpayer contact may have to address an innocent spouse relief issue raised by the taxpayer. Any employee or business unit that receives a Form 8857, Request for Innocent Spouse Relief, is responsible for timely and properly routing the form according to instructions in this IRM.
Refer taxpayers to the Taxpayer Advocate Service (TAS) when the contact meets TAS criteria and you can’t resolve the taxpayer’s issue the same day. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer’s issue. Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 188.8.131.52, Same Day Resolution by Operations, for more information. When you refer cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order), and forward to TAS.
Taxpayer Bill of Rights: In June of 2014 the IRS adopted the Taxpayer Bill of Rights (TBOR). Each employee must consider these rights while carrying out duties related to addressing innocent spouse relief issues. For additional information refer to Policy 1-236 at http://irweb.irs.gov/AboutIRS/Nwsctr/OtherNws/52224.aspx and the TBOR at http://irweb.irs.gov/AboutIRS/tbor/default.aspx.
Management officials in the Area Offices and Campuses oversee the employees who may receive such requests, and must ensure the timely and proper routing of innocent spouse relief requests per instructions in this IRM.
The Director of Examination, Field and Campus Policy is the executive responsible for the Innocent Spouse Program (ISP).
Innocent spouse claim - A request for innocent spouse relief filed on Form 8857, Request for Innocent Spouse Relief, or a similar statement containing the same information and signed under penalties of perjury.
Requesting Spouse or RS - the spouse making the request for relief.
Non-Requesting Spouse or NRS - the spouse not making the request for relief.
Other IRM chapters provide information on single topics that pertain to more than one function. Compliance employees are responsible for researching and utilizing information contained in all reference materials. The following is a list of IRM chapters pertaining to Examination programs (not all inclusive):
IRM 1.4.17, Compliance Managers Guide
IRM 3, Submission Processing
IRM 4, Examining Process
IRM 4.13, Audit Reconsideration
IRM 184.108.40.206, Statutory Notices
IRM 5.1.18, Locating Taxpayers and Their Assets
IRM 8, Appeals
IRM 11.3, Disclosure of Official Information (see also IRM 220.127.116.11, General Disclosure Guidelines)
IRM 13, Taxpayer Advocate Service
IRM 20.1, Penalty Handbook
IRM 20.2, Interest
IRM 21.1, Accounts Management and Compliance Services Operations
IRM 21.3, Taxpayer Contacts
IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File (CAF)
IRM 25.1, Fraud Handbook
IRM 18.104.22.168, Informant Contacts.
IRM 25.6, Statute of Limitations
IRM 25.12, Delinquent Return Refund Hold Program
IRM 25.15.3, Technical Provisions of IRC 6015
IRM 25.15.5, Relief from Community Property Laws
IRM 25.15, Relief from Joint and Several Liability
Additional information regarding procedural and technical aspects of the Innocent Spouse Program is available at http://mysbse.web.irs.gov/examination/tip/innocentspouse/default.aspx, and throughout IRM 25.15, Relief from Joint and Several Liability.
Married taxpayers may elect to file joint returns with their spouse. See IRC 6013(a).
IRC 6013(d)(3) provides that a husband and wife who file a joint return under IRC 6013(a) have joint and several liability with respect to the income tax liability. This means each spouse is individually responsible for:
The accuracy and completeness of the return; and
The payment of the income tax liability as reported on the return as well as any additional tax, penalties, additions to tax, and interest.
Thus, under the joint and several liability concept, each spouse is responsible for the entire income tax liability even though all or part of the liability arises from income earned by or a deduction attributable to the other spouse.
An election to file a joint return may only be revoked before the due date of the return, including extensions. However, an executor or administrator may revoke a joint return election made by a surviving spouse within one year of the due date of the surviving spouse’s return, (including any extension of time for filing such return). See Treas. Reg. § 1.6013-1(d)(5).
Taxpayers filing joint returns may be relieved of income tax liability under certain conditions. Married taxpayers filing separate returns in community property states may also be relieved of income tax liability under certain circumstances. See IRM 25.15.5, Relief from Community Property Laws for explanations on community property laws.
If the income tax liability is relieved under IRC 6015, related penalties and interest are relieved.
The expanded relief provisions contained in this IRM should not be confused with other provisions which may also provide relief to joint filers, such as relief available to an injured spouse. IRM 22.214.171.124.5, Injured Spouse Claims.
If a spouse claims he or she signed the joint tax return under duress or was coerced into signing it, the election to file a joint return may be invalid. In that case, the issue of relief from joint and several liability is not applicable. However, the Cincinnati Centralized Innocent Spouse Operation (CCISO) should work the duress issue along with the Form 8857, Request for Innocent Spouse Relief. If only one spouse signs the return, see IRM 126.96.36.199.9, Joint Assessment/One Signature. To establish a return was signed under duress, the taxpayer must demonstrate:
the taxpayer was unable to resist demands to sign the return; and
the taxpayer would not have signed the return except for the constraint applied by the other party. See, e.g. Stanley v. Commissioner, 45 T.C. 555 (1966); Brown v. Commissioner, 51 T.C. 116 (1968).
A signature made involuntarily or under duress is not a valid signature. Therefore, the election to file a joint return is not valid.
The individual claiming duress is not jointly or severally liable for liabilities arising from such a return if the return was indeed signed under duress.
The account should be adjusted to reflect a married filing separate return being filed by both spouses.
A married filing separate tax return may need to be secured from the spouse claiming to have signed under duress if a return is required for the period or if the taxpayer may have been entitled to a refund.
A requesting spouse (RS) who raises the issue of duress and later determines he or she would owe more tax if he or she filed separately, may choose not to pursue the issue of duress.
The determination of whether or not an income tax return was jointly filed presents a question of fact. The resolution of the factual issue should focus on the intention of the parties or taxpayers for the return in question. For a discussion of the factors to consider when making the determination, reference can be made to United States v. Kramer, 1983 U.S. Dist. LEXIS 15951, 1983 WL 1628, 52 A.F.T.R.2d 83 5630, (D. Md.1983) and the cases cited therein.
When a spouse establishes his or her signature on a joint return was forged and there was no tacit (implied) consent to jointly file the return, the joint election is invalid. Again, the relief from joint and several liability provisions do not apply. See IRM 188.8.131.52.3.1, Tacit Consent Factors for more information.
The individual claiming his or her signature was forged is not jointly or severally liable for liabilities arising from such a return if the signature was indeed forged. However, CCISO should work the forged signature issue, along with the Form 8857, Request for Innocent Spouse Relief.
The account should be adjusted to reflect a married filing separate return being filed by both spouses.
A married filing separate tax return may need to be secured from the spouse claiming forgery if a return is required for the period, or if the taxpayer may have been entitled to a refund.
A RS who raises the issue of forgery and later determines he or she would owe more tax if he or she filed separately, may choose not to pursue the issue of forgery.
In situations where the spouse claiming forgery failed to file despite having a filing requirement, the circumstances surrounding the alleged forgery should be investigated. An interview with the other spouse should be considered when developing the tacit consent issue.
Consider referring the individual who forged the signature and any other individual associated with the forgery to the Criminal Investigation Division.
IRC 6402(a) permits the IRS to apply a taxpayer’s overpayment to any outstanding federal tax. IRC 6402 (c), (d), (e) and (f) require the IRS to apply a taxpayer's overpayment to any outstanding past-due child support, federal agency debt, past-due state income tax obligation, or state unemployment compensation debt, prior to crediting the overpayment to a future tax or making a refund. This application of a tax overpayment is called a refund offset.
A spouse may file an injured spouse claim on Form 8379, Injured Spouse Allocation, to recover part or all of a joint refund transferred to pay the separate liabilities of the other spouse.
Where a taxpayer is making an injured spouse claim but mistakenly uses Form 8857, Request for Innocent Spouse Relief, advise the taxpayer of the difference.
CCISO employees should refer to IRM 184.108.40.206.11, Non-Qualifying Requests, for more information.
Area Office employees should refer to IRM 25.15.6, Field Examination Procedures, for more information.
Refer to IRM 21.4.6, Refund Offset, for additional information on injured spouse procedures and the refund offset program.
IRC 6663(c) provides that in the case of a joint return, the imposition of the fraud penalty shall not apply to a spouse, unless some part of the underpayment is due to the fraud of such spouse.
Where the fraud penalty is assessed against a spouse without appropriate development and explanation, that spouse should be relieved of such assessment pursuant to IRC 6663(c) and not IRC 6015.IRC 6015 does not provide for relief from penalties and interest separate from tax. See IRM 220.127.116.11.3.5 , Documentation of Culpable Spouse, for more information.
A taxpayer may file an offer to compromise his or her outstanding tax liability for a lesser amount where the taxpayer’s assets and income are insufficient to pay the full amount, where there is doubt as to the taxpayer’s liability, or where, due to exceptional circumstances, requiring full payment of the tax would cause an economic hardship or be unfair.
An accepted OIC will conclusively settle the taxpayer's liability specified in the offer. See Treas. Reg. § 301.7122–1(e)(5). Once an OIC is accepted, the taxpayer may not contest the amount of the liability. Therefore, a taxpayer with an accepted OIC cannot file a claim for relief from any liability covered by the OIC. This is true even if the taxpayer later defaults on the accepted OIC.
If a spouse requesting relief from joint and several liability was not a party to the other spouse’s accepted offer in compromise, then that spouse may file a claim for relief from liability.
If there is a pending OIC (Integrated Data Retrieval System (IDRS) transaction code (TC) 480), for the taxpayer who also filed the innocent spouse claim, advise the taxpayer of the consequences if the OIC is accepted. For example, the acceptance of an OIC precludes the taxpayer from subsequently being considered for relief from joint and several liability for the same tax period.
If relief from joint and several liability is the only issue present in an OIC (i.e., the taxpayer submits a doubt as to the liability offer), suggest the taxpayer withdraw the offer and file Form 8857, Request for Innocent Spouse Relief. See IRM 18.104.22.168.4, Offer in Compromise (OIC) for more information. The taxpayer may submit another OIC if relief is not granted through the innocent spouse provisions.
Generally, a RS is not entitled to relief for any liability determined by a closing agreement. An exception to this rule is a settlement agreement under IRC 6224(c) entered into while the RS was a party to a pending TEFRA partnership proceeding with respect to partnership items, or penalties, additions to tax, additional amounts and interest related to adjustments to partnership items under the unified partnership audit and litigation procedures for IRC 6221 through IRC 6234 TEFRA. See Treas. Reg. § 1.6015–1(c)(2).
This exception does not apply to:
A settlement agreement under IRC 6224(c) entered into while the RS was not a party to a pending TEFRA partnership proceeding. For example, when a partner files a bankruptcy petition, he or she ceases to be a party to a pending TEFRA partnership proceeding and partnership items convert to non-partnership items.
Non-partnership items. If the settlement agreement referenced above includes both partnership items (including affected items) and non-partnership items, the RS is not entitled to relief for the portion of the liability relating to the non-partnership items.
Affected items. See Treas. Reg. § 1.6015–1(c)(2) and Treas. Reg § 1.6015–1(c)(3) for examples.
A deficiency assessed on a joint account based on the signature of only one spouse on a waiver of assessment, is generally not a valid assessment with respect to the non-signing spouse. This also applies if the spouse did not sign an amended return.
There can be a binding originally filed joint return even if one spouse failed to sign the return, if the parties intended to file a joint return. Thus, one must examine the parties intentions to ascertain whether the absence of one signature invalidated the return. See Federbush v. Commissioner, 34 T.C. 740 (1960), aff’d, 325 F.2d 1 (2d Cir.1963). See IRM 22.214.171.124.3.1, Tacit Consent Factors for determining the intent to file a joint return.
If an invalid deficiency assessment or an assessment due to an amended return was made against a non-signing spouse, the IRS may not be able to assess the proper amount against the non-signing spouse because the statute of limitations may have expired based on the originally filed return. See IRM 126.96.36.199.1, Assessment Based on One Signature - Barred Statute One Signature (BSOS) for more information.
RRA 98 substantially expanded the relief from joint and several liability with the enactment of IRC 6015 (RRA 98 section 3201(a).
IRC 6015 allows for three types of relief:
Innocent Spouse Relief — IRC 6015(b);
Election to Allocate a Deficiency — IRC 6015(c); and
Equitable Relief — IRC 6015(f).
See IRM 25.15.3, Technical Provisions of IRC 6015, for more details.
See IRM 25.15.5, Relief from Community Property Laws, for details on the IRC 66(c) relief provisions.
IRC 6015 is effective for:
Unpaid balances as of July 22, 1998; and
Liabilities arising after July 22, 1998.
In determining the amount unpaid as of July 22, 1998, use the date (cycle date) of payment when such payment was applied to the account.
John and Mary Doe had an outstanding balance on their jointly filed 1995 tax return when they timely filed their 1997 tax return, in August of 1998 with a valid extension, it showed an overpayment of $3,000. The IRS applied the $3,000 overpayment to pay the 1995 liability pursuant to IRC 6402.
The 1997 overpayment satisfied the 1995 tax liability in full. The taxpayer now requests relief under IRC 6015 with respect to the $3,000 overpayment from 1997 that was applied toward the 1995 liability. In these circumstances, the date the tax liability was paid is the date that the Service credited the 1997 overpayment to the 1995 liability. Because the taxpayer did not file the 1997 return until August of 1998, a refund offset could not have been scheduled to transfer to the 1995 module until some time after August. Thus, an unpaid balance existed on July 22, 1998.
The Limited Scope Decision Tool (LSDT) is no longer valid.
Taxpayers may request relief from joint and several liability on Form 8857, Request for Innocent Spouse Relief, or a similar statement containing the same information signed under penalties of perjury.
One Form 8857 may be used to request relief for multiple years.
Form 8857 (revised January 2014) may be used to request relief for up to six years.
Form 8857 (revised September 2010) may be used to request relief for up to three years.
Any revision of Form 8857 or a statement, may be used to request relief for multiple years beyond the spaces provided on the form, if the information necessary to make a determination is substantially the same.
Any office receiving a Form 8857, Request for Innocent Spouse Relief, that does not have an open exam or an assigned Status 26 collection case for the RS should date stamp and immediately (within 10 business days) mail the form to:
Cincinnati Centralized Innocent Spouse Operation (CCISO)
201 W. Rivercenter Blvd
Covington, KY 41011
Taxpayers seeking relief under IRC 6015(b) and IRC 6015(c) must file a request no later than 2 years from the first collection activity occurring after July 22, 1998, against the RS. See IRC 6015(b)(1)(E) and IRC 6015(c)(3)(B). See IRM 188.8.131.52.1, Collection Activity, for a definition of "collection activity." For claims filed under IRC 6015(f), the claim is timely as long as the refund statute or collection statute is open.
Requests for relief in the form of a refund must also be filed within the normal time frame for filing a claim for refund, which is the refund statute expiration date (RSED). In order to be timely, a claim must be filed within the later of:
2 years from the date of payment, or
3 years from the date the return is filed.
Refunds are not permitted under IRC 6015(c). Refunds are permitted under IRC 6015(b) and IRC 6015(f) as long as the RS made payments and the requirements of IRC 6511 have been met.
The RS response on Form 8857 to the question regarding a request for refund will be considered in determining if the RS wants payments (e.g., TC 610, TC 670, etc.) refunded. When a RS's overpayment was offset to the year for which he/she is requesting relief, assume he/she wants a refund of the offset.
The IRS is prohibited from taking certain collection actions against a RS, from the time the claim is filed under IRC 6015(b), IRC 6015(c), or IRC 6015(f) until:
the taxpayer signs a waiver of the restrictions (Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases),
the 90 day period for petitioning the Tax Court expires, or
if a Tax Court petition is filed, until the Tax Court decision becomes final. IRC 6015(e)(1)(B).
Notwithstanding these rules, if the RS appeals the Tax Court decision, the Service may resume the collection of the liability from the RS on the date the RS files the notice of appeal, unless the RS files an appeal bond pursuant to IRC 7485.
However, collection actions against the non-requesting spouse (NRS) during this period are not prohibited and should continue.
Under IRC 6015(e)(2), the collection statute expiration date (CSED) is suspended for the period for which the Service is prohibited from taking certain collection actions (see IRM 184.108.40.206, Terms and Definitions), plus an additional 60 days. Generally, under current law, the Service is prohibited from collection and the CSED is suspended from the filing of the claim for relief (Form 8857) until:
a waiver is filed (Form 870–IS, Waiver of Collection Restrictions in Innocent Spouse Cases);
the expiration of the 90-day period for filing a Tax Court petition, or
if a Tax Court petition is filed, until the date a Tax Court decision becomes final.
Because of the amendment to IRC 6015(e) and the revision to Form 8857, treat any claim for relief filed on or after December 20, 2006, as suspending the CSED from the date the claim was received, no matter which revision of Form 8857 is used by the RS. Likewise, consider the RS’s claim for relief under all subsections of IRC 6015 no matter which revision of Form 8857 is used by the RS.
For claims for relief filed before December 20, 2006, for which the RS only requested relief under IRC 6015(f), the prohibition on collection and suspension of the CSED started on December 20, 2006, and not on the date the claim for relief was received. If the claim for relief filed before December 20, 2006, also included an election under IRC 6015(b) or IRC 6015(c) then the prohibition on collection and suspension of the CSED do begin on the date the claim for relief was received.
See IRM 220.127.116.11.2, Innocent Spouse Indicator Transaction Code (TC) 971/972, for rules for inputting TC 971/972 codes that control the prohibition on collection and the CSED.
RRA 98 Section 3501 requires IRS to notify all joint return filers of their rights to relief from joint and several liability in all appropriate publications. See Publication 1, Your Rights as a Taxpayer, Publication 971, Innocent Spouse Relief, and Publication 594, The IRS Collection Process, and Form 1040 series instructions.
Discuss joint and several liability, as well as the availability of innocent spouse relief, during the first contact with taxpayers who might qualify. Document this discussion on Form 9984, Examining Officer’s Activity Record, or other approved activity record..
RRA 98 Section 3201(d) requires IRS, whenever practicable, to send any notice related to a joint return separately to each individual filing a joint return.
If there is a power of attorney (POA) on file, (check IDRS Command Code (CC) CFINK) all required contact must be made with the POA and the taxpayer.
If in doubt as to whether the POA is still valid, contact the representative or RS. Restrict communication to obtaining information necessary to determine the validity of the POA. If uncertainty involves a dispute between or among recognized representatives of a taxpayer, follow Treas. Reg. § 601.508 (IRC 601.508 as reprinted in Pub 216, Conferences and Practice Requirements).
The presence of the same representative for both parties in any innocent spouse claim can be considered a conflict of interest for the representative under Circular 230. The employee should advise the parties of this potential conflict. The employee should also confirm that each spouse has properly received their rights to relief and appeal regarding the claim.
IRC 6103(e)(1)(B) permits disclosure of a joint return, when requested in writing, to either spouse or authorized representative.
IRC 6103(e)(7) permits anyone who is authorized to receive a return to also receive return information related to the return without written request under IRC 6103(e)(1)(B) if the disclosure would not seriously impair federal tax administration.
IRC 6103(e)(8) provides for disclosures pertaining to deficiencies assessed with respect to persons who have filed jointly but are no longer married or no longer reside in the same household. IRC 6103(e)(8) provides that, upon written request, certain limited information regarding one spouse must be disclosed to the other spouse, in writing, relative to tax deficiencies with respect to a jointly filed return.
A written request, submitted by the taxpayer or the taxpayer’s authorized representative, is required if the taxpayer desires a written response pursuant to IRC 6103(e)(8). The information provided under IRC 6103(e)(8) may also be provided under IRC 6103(e)(1)(B) in conjunction with IRC 6103(e)(7) without a written request. Pursuant to IRC 6103(e)(8), the following information must be disclosed in writing, upon written request of the taxpayer or the taxpayer’s authorized representative:
Whether the IRS has attempted to collect the deficiency from the other spouse;
The amount, if any, collected from the other spouse;
The current collection status (e.g., balance due, installment agreement, suspended); and
The reason for any suspension, if applicable (e.g., unable to locate, hardship).
Disclosure must be limited to the specific tax period associated with the requestor’s joint deficiency.
See IRM 18.104.22.168 , Disclosure, for more information.
Do not disclose the following information:
The other spouse’s new last name, location, or telephone number;
Any information about the other spouse’s employment income or assets; or
The income level at which a suspended account will be reactivated.
If a request for information concerning divorced or separated spouses beyond that provided for in IRC 6103(e)(8) is received, the employee may contact the Disclosure Help Desk at 866–591–0860 for guidance. In an appropriate case, the taxpayer or the taxpayer’s authorized representative may be instructed to make a Freedom of Information Act request.
The administrative appeal rights and Tax Court review of a relief determination are described below.
In general, if relief is denied in whole or in part, the RS may appeal that determination to the IRS Appeals Division.
If relief is granted in whole or part, the NRS may appeal that determination to the IRS Appeals Division.
See IRM 25.15.12, Appeals Procedures.
Under IRC 6015(e), the RS may petition the Tax Court to determine the appropriate relief available if such petition is filed by the 90th day after the final Notice of Determination denying IRC 6015 relief, or at any time if the claim has been pending for six months and the Service has not made a determination. If the RS petitions the Tax Court, the NRS is allowed to become a party to the proceeding. See IRC 6015(e)(4).
If a taxpayer petitions for redetermination of a deficiency under IRC 6213(a), the taxpayer may raise IRC 6015 as an affirmative defense.
A taxpayer may raise IRC 6015 in a petition from a notice of determination in a collection due process proceeding under IRC 6320 or IRC 6330 in which the taxpayer raised innocent spouse relief.