TAX MEMO B rev 2021
INNOCENT SPOUSE RELIEF Application for Innocent Spouse Relief:If a joint return has been filed and there is an understatement of tax on the return(s) due to erroneous items of one spouse (TAXPAYER), with whom a spouse has filed the joint return, it may be possible for the spouse who is attempting to claim innocent spouse status (SPOUSE) to be granted relief from the understated tax. […]