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Part 25. Special Topics

Chapter 15. Relief from Joint and Several Liability

Section 1. Introduction

25.15.1  Introduction

25.15.1.1  (07-17-2009)
Purpose of Manual

  1. The purpose of this multi-functional Internal Revenue Manual (IRM) is to provide both technical and procedural guidance on relief from joint and several liability and relief from application of community property laws.

  2. This manual includes technical relief provisions available after the IRS Restructuring and Reform Act of 1998 (RRA 98). It also includes the procedural guidance necessary to process the joint and several liability relief cases for all Internal Revenue Service (IRS) functions with references to appropriate IRM sections.

  3. Refer to LEM 25.15.1, Relief from Joint and Several Liability, for additional information.

  4. If during, a taxpayer contact or a review of taxpayer documents it appears a hardship situation or other Taxpayer Advocate Service (TAS) criteria exists, a referral to TAS may be necessary. However, our goal is to address and resolve these issues at the first point of contact whenever possible in order to assist the taxpayer and avoid unnecessary referrals to TAS. As a result, make every attempt within the receiving office to take action on the case. If you are able to resolve and close the TAS issue within 24 hours of the taxpayer contact do not refer the inquiry to TAS. In addition, if you have taken steps or you have referred the issue to another employee or function within 24 hours that will resolve the issue to the taxpayer's satisfaction, do not refer the inquiry to TAS.

    Note:

    "To the taxpayer's satisfaction" means the taxpayer is informed of the pending closing action and processing time involved. The taxpayer should be advised that TAS is available if the final resolution of the issue is not satisfactory and provided the NTA toll-free number (1–877–777–4778). See IRM 13.1.7.4, Same Day Resolution by Operations.

  5. If the taxpayer's issue cannot be resolved or referred for resolution to the taxpayer's satisfaction within 24 hours complete Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and refer the taxpayer to TAS. Refer to IRM 13.1.7.2, TAS Case Criteria, and IRM 21.1.3.18 , Taxpayer Advocate Service (TAS) Guidelines, for more information.

25.15.1.1.1  (07-17-2009)
Websites

  1. Additional information regarding procedural and technical aspects of the Innocent Spouse program is available on the IRS Innocent Spouse website at http://win.web.irs.gov/innocent_spouse.htm.

25.15.1.1.2  (07-17-2009)
Other IRMs Pertaining to Examination Programs

  1. Other IRM chapters provide information on single topics that pertain to more than one function. Compliance employees are responsible for researching and utilizing information contained in all reference materials. The following is a list of IRM chapters pertaining to Examination programs (not all inclusive):

    • IRM 1.4.17, Compliance Managers Guide

    • IRM 1.5, Managing Statistics in a Balanced Measurement System

    • IRM Part 3, Submission Processing

    • IRM Part 4, Examining Process

    • IRM 4.3, Midwest Automated Compliance System (MACS)

    • IRM 4.4, AIMS/Processing

    • IRM 4.13, Audit Reconsideration

    • IRM 4.19.13.12, Statutory Notices

    • IRM 4.20, Examination Collectibility

    • IRM 4.23, Employment Tax

    • IRM 4.25, Estate and Gift Tax

    • IRM 4.27, Bankruptcy

    • IRM 4.29, Partnership Control System (PCS)

    • IRM 4.31, Pass-through Entity Handbook

    • IRM 5.1.18, Locating Taxpayers and Their Assets

    • IRM Part 8, Appeals

    • IRM Part 9, Criminal Investigation

    • IRM 9.1, Criminal Investigation Mission and Strategies

    • IRM 11.3, Disclosure of Official Information (see also IRM 21.1.3.2, General Disclosure Guidelines)

    • IRM Part 13, Taxpayer Advocate Service

    • IRM 20.1, Penalty Handbook

    • IRM 20.2, Interest

    • IRM 21.1, Accounts Management and Compliance Services Operations

    • IRM 21.3, Taxpayer Contacts

    • IRM 21.3.7, Processing Third Party Authorizations on the Centralized Authorization File

    • IRM 25.1, Fraud Handbook

    • IRM 25.2, Information and Whistleblower Rewards

    • IRM 25.6, Statute of Limitations

    • IRM 25.12, Delinquent Return Refund Hold Program

25.15.1.2  (07-17-2009)
Joint and Several Liability

  1. Married taxpayers may elect to file joint returns with their spouse . See IRC § 6013(a).

  2. IRC § 6013(d)(3) provides that a husband and wife who file a joint return under IRC § 6013(a) have joint and several liability with respect to the income tax liability. This means each spouse is individually responsible for:

    • The accuracy and completeness of the return; and

    • The payment of the income tax liability as reported on the return as well as any additional tax, penalties, additions to tax, and interest.

  3. Thus, under the joint and several liability concept, each spouse is responsible for the entire income tax liability even though all or part of the liability arises from income earned by or a deduction attributable to the other spouse.

  4. An election to file a joint return may only be revoked before the due date of the return, including extensions. However, an executor or administrator may revoke a joint return election made by a surviving spouse within one year of the due date of the surviving spouse’s return, including extensions (time for filing such return). See Treas. Reg. § 1.6013-1(d)(5).

25.15.1.2.1  (07-17-2009)
Available Relief

  1. Taxpayers filing joint returns may be relieved of income tax liability under certain conditions. Married taxpayers filing separate returns in community property states may be relieved of income tax liability under certain circumstances. See IRM 25.15.5 , Relief from Community Property Laws/Community Property States for explanations on Community Property laws.

  2. If the income tax liability is relieved under IRC § 6015, related penalties, additions to tax, additional amounts, and interest are relieved.

25.15.1.2.2  (09-01-2003)
Confusion with Other Provisions

  1. The expanded relief provisions contained in this manual should not be confused with other provisions which may also provide relief to joint filers, such as relief available to an injured spouse. See IRM 25.15.1.2.5, Injured Spouse Claims

25.15.1.2.3  (07-17-2009)
Return Signed Under Duress

  1. If a spouse claims he or she signed the joint tax return under duress or was coerced into signing it, the election to file a joint return may be invalid. In that case, the issue of relief from joint and several liability is not applicable. However, the Cincinnati Centralized Innocent Spouse Operation (CCISO) should work the duress issue along with the Form 8857, Request for Innocent Spouse Relief. If only one spouse signs the return, See IRM 25.15.1.2.9., Joint Assessment, One Signature. To establish a return was signed under duress, the taxpayer must demonstrate:

    1. the taxpayer was unable to resist demands to sign the return; and

    2. the taxpayer would not have signed the return except for the constraint applied by the other party. See, e.g. Stanley v. Commissioner, 45 T.C. 555 (1966); Brown v. Commissioner, 51 T.C. 116 (1968).

  2. A signature made involuntarily or under duress is not a valid signature. Therefore, the election to file a joint return is not valid.

  3. The individual claiming duress is not jointly or severally liable for liabilities arising from such a return if the return was indeed signed under duress.

  4. The account should be adjusted to reflect a married filing separate return being filed by both spouses.

  5. A married filing separate tax return may need to be secured from the spouse claiming to have signed under duress if a return is required for the period or if the taxpayer may have been entitled to a refund.

    Note:

    There are certain credits not available when spouses file separate returns.

  6. A requesting spouse (RS) who raises the issue of duress and later determines he or she would owe more tax if he or she filed separately, may choose not to pursue the issue of duress.

    Note:

    Line 11 of the Form 8857 asks the RS whether the return was signed under duress.

  7. The determination of whether or not an income tax return was jointly filed presents a question of fact. The resolution of the factual issue should focus on the intention of the parties or taxpayers for the return in question. For a discussion of the factors to consider when making the determination, reference can be made to United States v. Kramer, 1983 U.S. Dist. LEXIS 15951, 52 A.F.T.R.2d 83 5630, (D. Md.1983) and the cases cited therein.

25.15.1.2.4  (07-17-2009)
Forged Signatures

  1. When a spouse establishes his or her signature on a joint return was forged and there was no tacit (implied) consent to the return as filed, the joint election is invalid. Again, the relief from joint and several liability provisions do not apply. See IRM 25.15.7.11.13.5.1, Tacit Consent Factors.

  2. The individual claiming his or her signature was forged is not jointly or severally liable for liabilities arising from such a return if the signature was indeed forged. However, CCISO should work the forged signature issue, along with the Form 8857, Request for Innocent Spouse Relief.

    Note:

    Line 11 of the Form 8857 asks the RS whether the signature was forged.

  3. The account should be adjusted to reflect a married filing separate return and the liability associated with the other spouse only.

  4. A married filing separate tax return may need to be secured from the spouse claiming forgery if a return is required for the period, or if the taxpayer may have been entitled to a refund.

    Note:

    There are certain credits not available when spouses file separate returns.

  5. A RS who raises the issue of forgery and later determines he or she would owe more tax if he or she filed separately, may choose not to pursue the issue of forgery.

  6. In situations where the spouse claiming forgery failed to file despite having a filing requirement, the circumstances surrounding the alleged forgery should be investigated. An interview with the other spouse should be considered when developing the tacit consent issue.

  7. Consider referring the individual who forged the signature and any other individual associated with the forgery to the Criminal Investigation Division.

25.15.1.2.5  (07-17-2009)
Injured Spouse Claims

  1. IRC § 6402(a), (c), (d), and (e) require that a taxpayer’s overpayment be applied to any outstanding Federal tax, past-due child support, Federal agency debt, or past-due State income tax obligation, prior to crediting the overpayment to a future tax or making a refund. This application of a tax overpayment is called a refund offset.

  2. A spouse may file an Injured Spouse claim on Form 8379, Injured Spouse Allocation , to recover part or all of a joint refund transferred to pay the separate liabilities of the other spouse.

  3. Where a taxpayer is making an Injured Spouse claim but mistakenly uses Form 8857, Request for Innocent Spouse Relief, advise the taxpayer of the difference and mail Letter 3657C along with Form 8379.

  4. Refer to IRM 21.4.6, Refund Offset, for additional information on injured spouse procedures and the refund offset program.

25.15.1.2.6  (07-17-2009)
Fraud Penalty

  1. IRC § 6663(c) provides that in the case of a joint return, the imposition of the fraud penalty shall not apply to a spouse, unless some part of the underpayment is due to the fraud of such spouse.

  2. Where the fraud penalty is assessed against a spouse without appropriate development and explanation, that spouse should be relieved of such assessment pursuant to IRC § 6663(a) and not IRC § 6015.IRC § 6015 does not provide for relief from penalties and interest separate from tax.

25.15.1.2.7  (03-21-2008)
Offer in Compromise (OIC)

  1. A taxpayer may file an offer to compromise his or her outstanding tax liability for a lesser amount where the taxpayer’s assets and income are insufficient to pay the full amount, where there is doubt as to the taxpayer’s liability, or where due to exceptional circumstances, requiring full payment of the tax would cause an economic hardship or be unfair and inequitable.

  2. An accepted OIC conclusively settles the taxpayer's liability specified in the offer. See Treas. Reg. § 301.7122–1(e)(5). Once an OIC is accepted, the taxpayer may not contest the amount of the liability. Therefore, a taxpayer with an accepted OIC cannot file a claim for relief from any liability covered by the OIC. This is true even if the taxpayer later defaults on the accepted OIC.

  3. If a spouse requesting relief from joint and several liability was not a party to the other spouse’s accepted offer in compromise, then that spouse may file a claim for relief from liability.

  4. If there is a pending OIC (Integrated Data Retrieval System (IDRS) Transaction Code (TC) 480), advise the taxpayer of the consequences if the OIC is accepted. For example, the acceptance of an OIC precludes the taxpayer from subsequently being considered for relief from joint and several liability for the same tax period.

  5. If relief from joint and several liability is the only issue present in an OIC (i.e. the taxpayer submits a doubt as to liability offer), suggest the taxpayer withdraw the offer and file Form 8857, Request for Innocent Spouse Relief. If the taxpayer does not withdraw the OIC, process the OIC pursuant to the procedures in IRM 25.15.6.6, Requests as Part of An Offer in Compromise. The taxpayer may submit another OIC if relief is not granted through the innocent spouse provisions.

25.15.1.2.8  (07-17-2009)
Tax Equity and Fiscal Responsibility Act (TEFRA) Settlement Agreements

  1. Generally, a RS is not entitled to relief for any liability determined by a closing agreement. An exception to this rule is a settlement agreement under IRC § 6224(c) entered into while the RS was a party to a pending TEFRA partnership proceeding with respect to partnership items, or penalties, additions to tax, additional amounts and interest related to adjustments to partnership items under the unified partnership audit and litigation procedures for IRC § 6221 through IRC § 6234 TEFRA. See Treas. Reg. § 1.6015–1(c)(2).

  2. This exception does not apply to:

    1. A settlement agreement under IRC § 6224(c) entered into while the RS was not a party to a pending TEFRA partnership proceeding. For example, when a partner files a bankruptcy petition, he or she ceases to be a party to a pending TEFRA partnership proceeding and partnership items convert to non-partnership items.

    2. Non-partnership items. If the settlement agreement referenced above includes both partnership items (including affected items) and non-partnership items, the RS is not entitled to relief for the portion of the liability relating to the non-partnership items.

    3. Affected items. See Treas. Reg. § 1.6015–1(c)(2) and Treas. Reg § 1.6015–1(c)(3) for examples.

25.15.1.2.9  (07-17-2009)
Joint Assessment/One Signature

  1. A deficiency assessed on a joint account based on the signature of only one spouse is generally not a valid assessment with respect to the non-signing spouse. This also applies if the spouse did not sign an amended return. There can be a binding joint return even if one spouse failed to sign the return, if the parties' intended to file a joint return. Thus, one must examine the parties intentions to ascertain whether the absence of one signature invalidated the return. See Federbush v. Commissioner, 34 T.C. 740 (1960), aff’d, 325 F.2d 1 (2d Cir.1963).

  2. If an invalid assessment was made against a non-signing spouse, the IRS may not be able to assess the proper amount against the non-signing spouse because the statute of limitations may have expired. See IRM 25.15.9.1.4, Barred Statute One Signature (BSOS) .

25.15.1.3  (03-21-2008)
Reserved

  1. Reserved.

25.15.1.4  (07-17-2009)
RRA 98

  1. RRA 98 substantially expanded the relief from joint and several liability with the enactment of IRC § 6015 (RRA 98 § 3201(a)).

25.15.1.4.1  (07-17-2009)
IRC § 6015

  1. IRC § 6015 allows for three types of relief:

    1. Innocent Spouse Relief — IRC § 6015(b);

    2. Election to Allocate a Deficiency — IRC § 6015(c); and

    3. Equitable Relief — IRC § 6015(f).

  2. See IRM 25.15.3, Technical Provisions of IRC § 6015, for more details.

  3. See IRM 25.15.5, Relief from Community Property Laws/Community Property States, for details on the IRC § 66(c) relief provisions.

25.15.1.4.2  (07-17-2009)
IRC § 6015 Effective Date

  1. IRC § 6015 is effective for:

    • Unpaid balances as of July 22, 1998; and

    • Liabilities arising after July 22, 1998.

  2. In determining the amount unpaid as of 7/22/98 use the date (cycle date) of payment when such payment was applied to the account.

    Example:

    John and Mary Doe had an outstanding balance on their jointly filed 1995 tax return when they timely filed their 1997 tax return, in August of 1998 with a valid extension, it showed an overpayment of $3,000. The IRS applied the $3,000 overpayment to pay the 1995 liability pursuant to IRC § 6402 .
    The 1997 overpayment satisfied the 1995 tax liability in full. The taxpayer now requests relief under IRC § 6015 with respect to the $3,000 overpayment from 1997 that was applied toward the 1995 liability. In these circumstances, the date the tax liability was paid is the date that the Service credited the 1997 overpayment to the 1995 liability. Because the taxpayer did not file the 1997 return until August of 1998, a refund offset could not have been scheduled to transfer to the 1995 module until some time after August. Thus, an unpaid balance existed on July 22, 1998.


25.15.1.5  (07-17-2009)
Reserved

  1. Reserved

25.15.1.6  (07-17-2009)
Form 8857, Request for Innocent Spouse Relief

  1. Taxpayers may request relief from joint and several liability on Form 8857, Request for Innocent Spouse Relief, or a similar statement containing the same information signed under penalties of perjury.

    Note:

    A representative, authorized by a properly completed Form 2848, Power of Attorney and Declaration of Representative, may sign Form 8857on behalf of a RS.

  2. One Form 8857 (revised June, 2007) may be used to request relief for three years. Prior revisions of Form 8857 or a statement may be used to request relief for multiple years if the information necessary to make a determination is substantially the same. Taxpayers must file separate forms if they seek relief for more than three years.

    Exception:

    Unless all the information is the same for all years.

25.15.1.6.1  (03-21-2008)
Routing of Form 8857

  1. Any office receiving a Form 8857, Request for Innocent Spouse Relief, that does not have an open exam or an assigned Status 26 collection case for the RS should date stamp and immediately (within 10 business days) mail the form to:
    IRS
    Stop 840F
    PO Box 120053
    Covington, KY 41012

25.15.1.6.2  (07-17-2009)
Time Period for Making the Request

  1. Taxpayers seeking relief under IRC § 6015 must file a request no later than 2 years from the first collection activity occurring after July 22, 1998, against the RS. See IRC § 6015(b)(1)(E) and IRC § 6015(c)(3)(B). See IRM 25.15.3.4.4, Collection Activity, for a definition of "collection activity."

  2. The two-year statute of limitations for filing a IRC § 6015 claim also applies to claims filed seeking relief under IRC § 6015(f). For claims filed on or after November 1, 2003 or for claims filed before November 1, 2003, for which no preliminary determination letter was sent as of November 1, 2003, see Revenue Procedure (Rev. Proc.) 2003–61 , 2003-2 C.B. 296, which superseded Revenue Procedure 2000–15, 2000–1 C.B. 447. For all other claims see Rev. Proc. 2000–15. See also Treas. Reg § 1–6015–5(b)(1).

    Note:

    Effective 6-3-09, until further notice, the Service will not disallow claims as being untimely under IRC § 6015(f). The Request for Innocent Spouse Relief will be reviewed based on the other factors under IRC § 6015(f). The Request for Innocent Spouse Relief under IRC § 6015(b) and IRC § 6015(c)I will continue to be disallowed if not timely filed. This follows the recent Tax Court Case, Lantz V. Commissioner, 132 T.C. No. 8 (April 7, 2009).

  3. Requests for relief in the form of a refund must also be filed within the normal time frame for filing a claim for refund, which is the refund statute expiration date (RSED). In order to be timely, a claim must be filed within the later of:

    • 2 years from the date of payment, or

    • 3 years from the date the return is filed.

  4. Refunds are not permitted under IRC § 6015(c), and certain criteria must be met to get a refund under IRC § 6015(f). See Rev. Proc. 2003–61 and IRM 25.15.3.8.2.2 , The Availability of Refunds under IRC 6015(f), for IRC § 6015(f) refund limitations. Refunds are permitted under IRC § 6015(b) as long as the RS made payments and the requirements of IRC § 6511 have been met.

    Note:

    Question 2 of Form 8857, Request for Innocent Spouse Relief, will be considered in determining if the RS wants payments (e.g. TC 610, 670, etc.) refunded. When a RS's overpayment was offset to the year for which he/she is requesting relief, assume he/she wants a refund of the offset.

25.15.1.7  (07-17-2009)
Prohibition Against Collection Actions

  1. The IRS is prohibited from taking certain collection actions against a RS, from the time the claim is filed under IRC § 6015(b), IRC § 6015(c) or IRC § 6015(f) (if the liability is unpaid as of December 20, 2006 or does not arise until after December 20, 2006),

    1. until the taxpayer signs a waiver of the restrictions ( Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases),

    2. the 90 day period for petitioning the Tax Court expires, or

    3. if a Tax Court petition is filed, until the Tax Court decision becomes final. IRC§ 6015(e)(1)(B).

    Notwithstanding these rules, if the RS appeals the Tax Court decision, the Service may resume the collection of the liability from the RS on the date the RS files the notice of appeal, unless the RS files an appeal bond pursuant to IRC § 7485.

    Note:

    Because the RS may be denied a refund of amounts collected during the pendency of the appeal, the Service has made a policy decision not to begin collection after a notice of appeal has been filed unless the expiration of the collection statute or collection will be jeopardized by the delay.

  2. However, collection actions against the non-requesting spouse (NRS) during this period are not prohibited and should continue.

25.15.1.8  (07-17-2009)
Statute of Limitations on Collection

  1. Under IRC § 6015(e)(2) , the collection statute expiration date (CSED) is suspended for the period for which the Service is prohibited from taking certain collection actions (see IRM 25.15.3.4.5, Prohibited Collection Actions), plus an additional 60 days. Generally, under current law, the Service is prohibited from collection and the CSED is suspended from the filing of the claim for relief ( Form 8857) until the earlier of

    1. a waiver is filed ( Form 870–IS, Waiver of Collection Restrictions in Innocent Spouse Cases);

    2. until the expiration of the 90-day period for filing a Tax Court petition, or

    3. if a Tax Court petition is filed, until the Tax Court decision becomes final.

  2. IRC § 6015(e) was amended by the Tax Relief and Health Care Act of 2006 on December 20, 2006, so that most claims for relief made solely under IRC § 6015(f) result in a prohibition on collection and a suspension of the CSED. As a result, the Service revised Form 8857, Request for Innocent Spouse Relief, as of June 2007 to no longer ask a RS to specifically request under which subsections of IRC § 6015 the RS is seeking relief. Instead, the Service will consider relief under subsections (b), (c), and (f) when a claim for relief is received on the Form 8857 with a revision date of 6/2007.

  3. Because of the amendment to IRC § 6015(e) and the revision to Form 8857, treat any claim for relief filed on or after December 20, 2006, as suspending the CSED from the date the claim was received, no matter which revision of Form 8857 is used by the RS. Likewise, consider the RS’s claim for relief under all subsections of IRC § 6015 no matter which revision of Form 8857 is used by the RS.

  4. For claims for relief filed before December 20, 2006, for which the RS only requested relief under IRC § 6015(f), the prohibition on collection and suspension of the CSED start on December 20, 2006, and not on the date the claim for relief was received. If the claim for relief filed before December 20, 2006, also included an election under (b) or (c), then the prohibition on collection and suspension of the CSED do begin on the date the claim for relief was received.

  5. See IRM 25.15.2.4.2, Innocent Spouse Indicator Transaction Code (TC) 971/972, for rules for inputting TC 971/972 codes that control the prohibition on collection and the CSED.

25.15.1.9  (07-17-2009)
Notification Requirement

  1. RRA § 3501 requires IRS to notify all joint return filers of their rights to relief from joint and several liability in all appropriate publications. See Publication 1, Your Rights as a Taxpayer, Publication 971, Innocent Spouse Relief, and Publication 594, The IRS Collection Process ; and Form 1040 series instructions.

  2. Discuss joint and several liability, as well as the availability of Innocent Spouse relief, during the first contact with taxpayers who might qualify. Document this discussion on Form 9984, Examining Officer’s Activity Record , or other approved activity record used by your function.

  3. RRA § 3201(d) requires IRS, whenever practicable, to send any notice related to a joint return separately to each individual filing a joint return.

25.15.1.9.1  (03-21-2008)
Power of Attorney (POA)

  1. If there is a POA on file, (check IDRS Command Code (CC) CFINK) all required contact must be made with the POA and the taxpayer, as reflected in item 7 of the Form 2848, Power of Attorney and Declaration of Representative.

  2. If in doubt as to whether the POA is still valid, contact the representative or RS. Restrict communication to obtaining information necessary to determine the validity of the POA. If uncertainty involves a dispute between or among recognized representatives of a taxpayer, follow 26 C.F.R. § 601.508 (IRC § 601.508 as reprinted in Pub. 216).

25.15.1.9.2  (07-17-2009)
Disclosure Rules

  1. IRC § 6103(e)(1)(B) permits disclosure of a joint return, when requested in writing, to either spouse or authorized representative.

  2. IRC § 6103(e)(7) permits anyone who is authorized to receive a return to also receive return information related to the return without written request under IRC § 6103(e)(1)(B) if the disclosure would not seriously impair Federal tax administration.

  3. IRC § 6103(e)(8) provides for disclosures pertaining to deficiencies assessed with respect to persons who have filed jointly but are no longer married or no longer reside in the same household. IRC § 6103(e)(8) provides that, upon written request, certain limited information regarding one spouse must be disclosed to the other spouse, in writing, relative to tax deficiencies with respect to a jointly filed return.
    A written request, submitted by the taxpayer or the taxpayer’s authorized representative, is required if the taxpayer desires a written response pursuant to IRC § 6103(e)(8). The information provided under IRC § 6103(e)(8) may also be provided under IRC § 6103(e)(1)(B) in conjunction with IRC § 6103(e)(7) without a written request. Pursuant to IRC § 6103(e)(8) , the following information must be disclosed in writing, upon written request of the taxpayer or the taxpayer’s authorized representative:

    • Whether the IRS has attempted to collect the deficiency from the other spouse;

    • The amount, if any, collected from the other spouse;

    • The current collection status (e.g., balance due, installment agreement, suspended); and

    • The reason for any suspension, if applicable (e.g. unable to locate, hardship).

      Note:

      Disclosure must be limited to the specific tax period associated with the requestor’s joint deficiency.

  4. Do not disclose the following information:

    • The other spouse’s new last name, location, or telephone number;

    • Any information about the other spouse’s employment, income, or assets; or

    • The income level at which a suspended account will be reactivated.

  5. Requests for information concerning divorced or separated spouses beyond that provided for in IRC § 6103(e)(8) should be referred to the Disclosure Office. In an appropriate case the taxpayer or the taxpayer’s authorized representative may be instructed to make a Freedom of Information Act request.

25.15.1.10  (03-21-2008)
Administrative and Tax Court Review of Relief Determination

  1. The administrative appeal rights and Tax Court review of a relief determination is described below.

25.15.1.10.1  (03-21-2008)
Appeals Division

  1. In general, if relief is denied in whole or in part, the RS may appeal that determination to the IRS Appeals Division.

  2. If relief is granted in whole or part, the NRS may appeal that determination to the IRS Appeals Division. See Rev. Proc. 2003–19 , 2003-1 C.B. 371.

  3. See IRM 25.15.12, Appeals Procedures.

25.15.1.10.2  (07-17-2009)
Tax Court Review IRC § 6015

  1. Under IRC § 6015(e) the RS may petition the Tax Court to determine the appropriate relief available if such petition is filed not later than the close of the 90th day after the final determination for relief under IRC § 6015 is mailed or, if the IRS has not issued a determination after 6 months of filing the request. See IRC § 6015(e)(1)(A).

  2. If a taxpayer petitions for redetermination of a deficiency under IRC § 6213(a), the taxpayer may raise IRC § 6015 as an affirmative defense.

  3. A taxpayer may raise IRC § 6015 in a petition from a Notice of Determination in a collection due process proceeding under IRC § 6320 or IRC § 6330.


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