INNOCENT SPOUSE RELIEF REQUEST

(Form 8857 – Supplemental Legal Statement)

Pursuant to 26 U.S.C. § 6015

TABLE OF CONTENTS

I. Document Header
II. Definitions
III. Operative Provisions
IV. Representations & Warranties
V. Covenants & Restrictions
VI. Default & Remedies
VII. Risk Allocation
VIII. Dispute Resolution
IX. General Provisions
X. Execution Block

I. DOCUMENT HEADER

1. Title
   Innocent Spouse Relief Request and Supporting Legal Statement (the “Statement”).

2. Parties
   a. Requesting Spouse: [REQUESTING SPOUSE FULL LEGAL NAME], Social Security Number ending in - (“Applicant”).
   b. Non-Requesting Spouse: [NON-REQUESTING SPOUSE FULL LEGAL NAME], Social Security Number ending in - (“Other Spouse”).
   c. Internal Revenue Service: United States Department of the Treasury, Internal Revenue Service (“IRS”). IRS is not a signatory; it is the competent authority before which this Statement is filed.

3. Effective Date
   This Statement becomes effective on the date signed by the Applicant in Section X (the “Effective Date”).

4. Recitals
   a. Applicant and Other Spouse jointly filed U.S. Individual Income Tax Returns (Form 1040) for the taxable year(s) listed in Section III.
   b. The IRS has asserted additional tax, penalties, and/or interest (the “Liabilities”) with respect to such year(s).
   c. Applicant seeks relief from joint and several liability pursuant to 26 U.S.C. § 6015(b), (c), and/or (f) by submitting IRS Form 8857 together with this Statement.
   d. This Statement is intended to supply comprehensive factual and legal support for Applicant’s request and to facilitate administrative review.

II. DEFINITIONS

For purposes of this Statement, capitalized terms have the meanings set forth below:

1. “Administrative Proceeding” means the IRS examination, collection, or appellate process with respect to the Liabilities.
2. “Form 8857” means IRS Form 8857, Request for Innocent Spouse Relief, and all attachments thereto.
3. “Joint Return” means each U.S. Individual Income Tax Return filed jointly by Applicant and Other Spouse for the Tax Year(s).
4. “Liabilities” has the meaning provided in Recital 4(b).
5. “Tax Court” means the United States Tax Court.
6. “Tax Year(s)” means the taxable year(s) for which relief is sought, specifically: [LIST EACH TAX YEAR].
7. “§ 6015” means section 6015 of the Internal Revenue Code of 1986, as amended (26 U.S.C. § 6015).

III. OPERATIVE PROVISIONS

1. Relief Requested
   Applicant hereby petitions the IRS to grant innocent spouse relief under:
   a. § 6015(b) – Full relief from Liabilities attributable to erroneous items on the Joint Return(s).
   b. § 6015(c) – Allocation of Liabilities between spouses following separation or divorce.
   c. § 6015(f) – Equitable relief in the interests of justice where relief is unavailable under § 6015(b) or (c).

2. Factual Grounds for Relief
   a. Marital Status: [e.g., Divorced on MM/DD/YYYY; legally separated; still married but living apart since MM/DD/YYYY].
   b. Level of Knowledge: Applicant did not know and had no reason to know of the erroneous items or underpayment at the time the Joint Return(s) were signed.
   c. Economic Hardship: Collection of the Liabilities from Applicant will cause economic hardship as defined in Treas. Reg. § 1.6015-2(d).
   d. Abuse and/or Financial Control: [If applicable, provide concise factual narrative].
   e. Benefit Received: Applicant did not significantly benefit from the erroneous items beyond normal support.

[// GUIDANCE: Attach a detailed sworn declaration (Exhibit A) and supporting documents (bank statements, divorce decree, W-2s, etc.)]

3. Tax Years and Amounts at Issue
   | Tax Year | Type of Liability | Assessed Amount | IRS Notice Date | CSED |
   |----------|------------------|-----------------|-----------------|--------|
   | [20XX] | Income Tax | $[ ] | [MM/DD/YYYY] | [ ] |
   | … | | | | |
   CSED = Collection Statute Expiration Date (per IRS transcript).

4. Conditions Precedent
   a. Timely Filing: Applicant shall file Form 8857 and this Statement within the limitations period prescribed by § 6015(b)(1)(E) and (c)(3)(B).
   b. Notice to Other Spouse: IRS will provide statutory notice and opportunity to participate as required by § 6015(h).

IV. REPRESENTATIONS & WARRANTIES

1. Accuracy of Information
   Applicant represents and warrants that all statements, documents, and exhibits submitted are true, correct, and complete to the best of Applicant’s knowledge and belief.

2. No Prior Denial on Merits
   Applicant represents that the IRS has not previously issued a final administrative determination denying innocent spouse relief for the Tax Year(s), or, if it has, that new facts or a change in law justify reconsideration.

3. Survival
   The representations and warranties herein survive the conclusion of the Administrative Proceeding to the extent permitted by law.

V. COVENANTS & RESTRICTIONS

1. Cooperation
   Applicant covenants to provide promptly any additional information or documentation the IRS reasonably requests during the Administrative Proceeding.

2. Notification of Change
   Applicant shall notify the IRS within thirty (30) days of any material change in marital status, address, or financial condition that may affect this request.

3. Non-Interference
   Applicant shall refrain from any action that would obstruct or delay the IRS’s evaluation of the request, including but not limited to concealment of assets.

VI. DEFAULT & REMEDIES

1. Events of Default
   a. Submission of materially false or fraudulent information.
   b. Failure to respond to an IRS information request within the time specified in an official correspondence.

2. Consequences
   a. Immediate denial of innocent spouse relief.
   b. Referral for civil penalties or criminal investigation under 26 U.S.C. §§ 6663 or 7206, as applicable.

3. Administrative and Judicial Review
   In the event of a full or partial denial, Applicant may:
   a. Request reconsideration by the IRS Office of Appeals within thirty (30) days of the denial notice; and/or
   b. Petition the United States Tax Court for review within ninety (90) days of the final determination, pursuant to § 6015(e).

VII. RISK ALLOCATION

1. Indemnification
   Not applicable. Applicant seeks statutory relief from joint liability; no indemnification is provided or implied.

2. Limitation of Liability
   Applicant’s liability shall, upon approval of this request, be limited to the amount (if any) determined by the IRS or Tax Court in accordance with § 6015.

3. Force Majeure
   Neither Applicant nor the IRS shall be held in default for delays attributable to events beyond their reasonable control, including federally declared disasters affecting IRS operations.

VIII. DISPUTE RESOLUTION

1. Governing Law
   This Statement is governed exclusively by the Internal Revenue Code and other applicable federal tax laws of the United States.

2. Forum Selection
   Primary: IRS administrative channels (Examination, Collections, Appeals).
   Secondary: United States Tax Court, as provided in § 6015(e).

3. Arbitration
   Not available for this matter.

4. Jury Waiver
   Not applicable; disputes are resolved via administrative proceedings or Article I Tax Court bench trial.

5. Injunctive Relief Preservation
   Applicant reserves the right to request suspension of enforced collection activity under § 6015(e)(1)(B) during the pendency of administrative or judicial review.

IX. GENERAL PROVISIONS

1. Amendments and Waivers
   Any amendment to this Statement must be in writing and signed by Applicant; the IRS will acknowledge amendments through its standard procedures. Failure by the IRS to enforce any provision shall not constitute a waiver.

2. Assignment
   Applicant may not assign rights or delegate obligations under this Statement.

3. Successors and Assigns
   This Statement binds and benefits Applicant’s heirs, executors, and administrators.

4. Severability
   If any provision is held invalid or unenforceable, the remaining provisions shall remain in full force to the maximum extent permitted.

5. Integration
   This Statement, together with Form 8857 and all exhibits, constitutes the complete submission for innocent spouse relief; it supersedes all prior oral or written statements regarding the subject matter.

6. Counterparts; Electronic Signatures
   This Statement may be executed in counterparts and by electronic signature in accordance with IRS guidelines (e.g., FAX or scanned PDF), each of which shall be deemed an original.

X. EXECUTION BLOCK

IN WITNESS WHEREOF, the Applicant has executed this Statement as of the Effective Date.

REQUESTING SPOUSE (APPLICANT):

[REQUESTING SPOUSE NAME]
Date: _____

[// GUIDANCE: If represented, include POA Form 2848 and preparer information below.]

PREPARER (if any):

[PREPARER NAME], [TITLE], [FIRM]
PTIN/EIN (if applicable): ___
Date: ___

NOTARY ACKNOWLEDGMENT (optional but recommended for evidentiary weight)
State of __ )
County of _ )
On this _ day of _, 20__, before me, ___, a Notary Public, personally appeared ________, proved to me on the basis of satisfactory evidence to be the person whose name is subscribed herein, and acknowledged that he/she executed the same.

---

Notary Public
My Commission Expires: _____

[// GUIDANCE:
1. Attach Exhibits in the following order:
• Exhibit A – Sworn Declaration of Applicant (Detailed Facts).
• Exhibit B – Copies of Joint Returns and IRS Account Transcripts.
• Exhibit C – Financial Statements (Form 433-A/B, if applicable).
• Exhibit D – Supporting Documents (bank records, divorce decree, affidavits, etc.).
2. File by certified mail to the IRS address listed in the Form 8857 instructions, or fax where permitted.
3. Retain proof of mailing for statute-of-limitations purposes.
]