Innocent Spouse Relief
An IRS provision that releases a spouse from joint and several liability for tax, interest, and penalties on a joint return when their spouse improperly reported items.
Detailed Explanation
Three forms of relief exist under IRC Section 6015: (1) traditional Innocent Spouse Relief (Section 6015(b)) for understatements due to a spouse's erroneous items, (2) Separation of Liability (Section 6015(c)) for divorced or separated taxpayers allocating individual items, and (3) Equitable Relief (Section 6015(f)) when the first two don't apply but it would be unfair to hold the requesting spouse liable. Filed on Form 8857 generally within two years of first IRS collection activity, though the equitable relief deadline was extended.
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Offer in Compromise (OIC)
An IRS program that allows qualifying taxpayers to settle tax debt for less than the full amount owed, when full payment would create a financial hardship.
Penalty Abatement
IRS forgiveness of failure-to-file, failure-to-pay, or accuracy-related penalties under specific qualifying circumstances.
CP2000 Notice
An IRS notice proposing changes to a tax return based on information returns (W-2s, 1099s) that do not match what the taxpayer reported.
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