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Publication 971
Innocent Spouse Relief
(Rev 4/2008)
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Introduction, Useful Items and Important Changes

How To Request Relief

The IRS Must Contact Your Spouse or Former Spouse
Tax Court Review of Request

Community Property Laws

Relief for Married Persons Who Did Not File Joint Returns

Innocent Spouse Relief

Understated Tax
Erroneous Items
Actual Knowledge or Reason To Know
Indications of Unfairness for Innocent Spouse Relief

Separation of Liability Relief

Limitations on Relief

Equitable Relief

Conditions for Getting Equitable Relief
Factors for Determining Whether To Grant Equitable Relief

Refunds

Proof Required
Refunds Under Equitable Relief
Limit on Amount of Refund

Filled-in Form 8857

Flowcharts

How To Get Tax Help

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