The IRS will now take into account the fact that abuse or lack of financial control by the spouse requesting relief may mitigate other factors. The guidelines also outline some procedures for streamlined case determinations, new guidance regarding the potential impact of economic hardship and the weight to be given factual circumstances. The IRS will immediately begin using these new guidelines. This is the second major change the IRS has made to the innocent spouse program. In July, it eliminated a two-year time limit for applying for relief.

Public comment is open until February 21. Comments can be submitted to This email address is being protected from spambots. You need JavaScript enabled to view it.. Include "Notice 2012-8" in the subject line. They can also be mailed to Internal Revenue Service, CC:PA:LPD:PR (Notice 2012-8), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044 or hand delivered to CC:PA:LPD:PR (Notice 2012-8), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC, between 8 am and 4 pm, Monday through Friday.