Chapter 1: Study Question Which of the following is correct with regard to applying for innocent spouse relief? A. The nonrequesting spouse will not be notified of the request for innocent spouse relief if the requesting spouse is a victim of domestic violence. B. All innocent spouse requests must be made with two years after the date the IRS began collection activities against the taxpayer C. When one spouse requests innocent spouse relief, the nonrequesting spouse must receive notice and will have 30 days to respond. D. The IRS is not prohibited from taking collection action while the request for relief is pending.