"

Estimated reading time: 0 minutes, 56 seconds

IRS Extends Innocent Spouse Relief

irs logo The Internal Revenue Service has eliminated the two-year limit for relief requests from innocent spouses. The decision was based on a review of the innocent spouse program conducted this year. Those whose relief request was denied solely to the expiration of the two-year period may reapply.

Adopted in 2002, regulations required that innocent spouse requests seeking equitable relief be filed within two years after the IRS first takes collection action against the requesting spouse.

 

The IRS said it would not apply the deadline to new requests or those currently under consideration. Those whose requests were denied based on the expiration of the period may reapply via IRS Form 8857 if the collection statute of limitations for the tax years involved has not expired. The agency will also apply the new rule to cases in suspense and it will not impose the limit in any pending litigation involving equitable relief. Where litigation is final, the agency will suspend collection action under certain circumstances

Moe policy and program changes will be implemented in the fall with additional guidance to be given. Regulations will be issued to formally end the two-year limit.

Read 5103 times
Rate this item
(0 votes)

Visit other PMG Sites:

Template Settings

Color

For each color, the params below will give default values
Tomato Green Blue Cyan Dark_Red Dark_Blue

Body

Background Color
Text Color

Header

Background Color

Footer

Select menu
Google Font
Body Font-size
Body Font-family
Direction
PMG360 is committed to protecting the privacy of the personal data we collect from our subscribers/agents/customers/exhibitors and sponsors. On May 25th, the European's GDPR policy will be enforced. Nothing is changing about your current settings or how your information is processed, however, we have made a few changes. We have updated our Privacy Policy and Cookie Policy to make it easier for you to understand what information we collect, how and why we collect it.