Three paths to innocent spouse relief - The Tax Adviser
https://www.thetaxadviser.com/issues/2022/jan/three-paths-innocent-spouse-relief.html
WebJan 1, 2022 · To request relief of any of the types discussed above, use Form 8857, Request for Innocent Spouse Relief. A request can also be made as part of a U.S. Tax Court petition under the Taxpayer First Act, P.L. 116-25. In the event the request for innocent spouse relief is denied, a requesting spouse is entitled to an administrative appeal.
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