Question 45 of 75 Innocent spouse relief allows Taxpayers to take the refund of another taxpayer in satisfaction of their almony payment. Couples to file jointly, but seek relief from extra tax debt due to the other spouse's negligence or understatement of tax. O couples to file jointly, but have an understatement of tax that is not attributable to an erroneous item(s) of the other spouse. The taxpayer to file Form 8379 to request relief, no later than 2 years after the first IRS attempt to collect the tax. Mark for follow up Question 46 of 75 Review each of the following scenarios. The first individual mentioned is the primary taxpayer. Assume this person is a U a dependent of anyone else. Then, given the information provided, select the response that describes a taxpayer who may file as head of household. Clint lived with his wife, Mary, and his 17-year-old stepson, Brad, for the first five months of the costs of supporting the household. In May 2018, the couple divorced, and Mary and Brad moved out. O Janelle has been raising April, age 6. April's mother, Denise, used to live with Janelle and April, but Denise moved out in 2016 and has not been heard from since. The whereabouts of April's father are also unknown. Janelle and April are not related, and Janelle does not have formal custody, but she cares for April as if she were her own. No one else lives in their household, and Janelle provides all of April's support. the year. During that time, Clint paid more than 50% of Tracy is a 21-year-old single taxpayer. Two years ago, her 19-year-old sister, Stacy, moved in with her because Stacy was not getting along with James, age 36, lives with his 62-year-old father, Martin. Martin has health issues and did not ean any income in 2018. James and Martin lived Mark for follow up her parents. Stacy earned $9,000 in 2018 and was a full-time student. Tracy provided more than half of Stacy's support. together all year, and James provided all of Martin's support. Martin's 60-year-old wife, Loretta, lived apart from them. Loretta eamed $20,000 during the year and has a tax liability. Martin and Loretta are filing a joint return