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Index of Publication 971 - Innocent Spouse ReliefTOC
A
Actual knowledge:
Innocent spouse relief, Actual Knowledge or Reason To Know
Separation of liability relief, Actual Knowledge
B
Burden of proof, separation of liability, Burden of proof.
C
Community income, relief from liability for tax attributable to an item of, Community Property Laws
E
Equitable relief:
Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief
Executors, See: Decedent
F
I
Indications of unfairness:
Injured spouse relief, (Here)
J
Joint and several liability, (Here)
P
Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown.
U
United States Tax Court, Tax Court Review of Request
Unpaid tax, Equitable Relief
TOC