IRS Independent Office of Appeals  Other Options – Innocent Spouse Appeals (Part I)

IRS Independent Office of Appeals  
Other Options – Innocent Spouse Appeals (Part I)

If you are the spouse who filed Form 8857, Request for Innocent Spouse Relief, requesting
innocent spouse relief (the “requesting spouse”), you can generally request an appeal if the IRS
denies your request in whole or in part.

If you are a non-requesting spouse, you can request an appeal if the IRS grants innocent spouse
relief in whole or in part to your requesting spouse (or former spouse). However, a non-
requesting spouse cannot appeal an IRS decision to deny relief to the requesting spouse (or
former spouse).

Your appeal request must be submitted in writing. You can use Form 12509, Innocent Spouse
Statement of Disagreement, to explain why you disagree with the IRS’s proposed determination
concerning your request or your (current or former) spouse’s request for innocent spouse relief.

Next week: Innocent Spouse Appeals (Part II)
(IRS PUBLICATION 5) (TTT 080624)