Tax Audit & Notice Services: Requesting Innocent Spouse Relief (2019) Options

4 What must occur before you can determine if a taxpayer qualifies for relief under IRC 6015(f)?

a The taxpayer does not qualify for relief under IRS 6015(b) or (c). b The taxpayer is no longer married to the spouse with whom the MFJ return was filed. c The taxpayer declares bankruptcy. d The taxpayer has a signed divorce decree that says he or she is not liable for federal income taxes.