IRC § 6015 – HOW TO PREPARE FORM 8857 – REQUEST FOR INNOCENT SPOUSE RELIEF
I. Introduction
Generally, taxpayers who file joint federal income tax returns are jointly and severally liable for any tax due in connection with their returns. However, under certain circumstances, Internal Revenue Code (hereinafter “IRC”) § 6015, provides relief from joint and several liability in what is commonly known as “innocent spouse relief.” There are three statutory methods under which innocent spouse relief can be granted. The traditional method of innocent spouse relief is found under § 6015(b).
