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

IRS Independent Office of Appeals  
Other Options – Innocent Spouse Appeals (Part II)
If you are the requesting spouse, you can petition the U.S. Tax Court to review your request for
innocent spouse relief if:

1. Six months have passed since you filed Form 8857 and you have not received a final
   determination letter from the IRS; or
2. You have received a final determination letter denying relief in full or in part and you petition
   the U.S. Tax Court no later than 90 days after the IRS sent you that letter
   If you petition the U.S. Tax Court for relief, the Tax Court’s scope of review will be limited to
   the IRS’s administrative record established at the time of the determination (the date of the final
   determination letter), and any newly discovered or previously unavailable evidence. Therefore, it
   is important for both the requesting and non-requesting spouse to provide all relevant, available
   evidence to the IRS before it issues its final determination.
   Next week: Pass-Through Entity Appeals (BBA)
   (IRS PUBLICATION 5) (TTT 081324)