These are three separate provisions under IRS Section 6015. Classic Innocent Spouse Relief (6015(b)) applies when your spouse understated tax due to erroneous items and you had no knowledge of it. Separation of Liability (6015(c)) divides the tax debt between you and your spouse and is generally available if you're divorced, legally separated, or have been living apart for at least 12 months. Equitable Relief (6015(f)) is a broader safety net for situations that don't meet the requirements of the first two but where holding you liable would be unfair. We evaluate your case against all three to determine the strongest path.

For Classic Innocent Spouse Relief and Separation of Liability, you must file within two years of the date the IRS first began collection activity against you. However, Equitable Relief has no two-year deadline you can request it at any time during the period the IRS can collect the tax. Because timing is important, we recommend reaching out as soon as you become aware of the issue so no deadlines are missed.

Yes. The IRS is required to notify the other spouse when a claim is filed, and they have the right to participate in the process. This can be uncomfortable, especially in contentious divorces or separations, but it does not require direct contact between you and your spouse. We manage the process so you don't have to interact with them regarding the claim.

The IRS looks at several factors, including your level of education, your involvement in the household finances, whether you benefited from the understated tax, and whether there were any red flags you should have noticed. Supporting evidence can include financial records showing separate accounts, communication showing your spouse controlled the finances, divorce decrees, statements from family or friends, and anything else that demonstrates you had no knowledge of or reason to suspect the errors. We help you identify and organize the strongest evidence for your case.

Yes. You do not need to be divorced or separated to request relief. However, your eligibility for certain types of relief particularly Separation of Liability may depend on your current living situation. If you're still living with your spouse, Classic Innocent Spouse Relief or Equitable Relief may be the more appropriate path. We evaluate your circumstances and recommend the best option for your situation.

If the IRS denies your request, you have the right to appeal the decision. You can request an administrative appeal through the IRS Office of Appeals, or in some cases, petition the U.S. Tax Court for review. We evaluate the denial letter, determine the strongest grounds for appeal, and represent you through the process. A denial is not the end many cases are successfully reversed on appeal when additional documentation or a stronger argument is presented.