The IRS announced yesterday that the Two-Year Limit No Longer Applies to Many Innocent Spouse Requests. For technical details, see Notice 2011-70. Innocent Spouse Relief is available to one member of a married couple that filed a joint tax return, if that member did not know and had no reason to know of his/her partner’s tax liability. For details, see IRS Publication 971.
Our attorneys can take innocent spouse cases to the IRS Appeals process.