INNOCENT SPOUSE RELIEF REQUEST COVER LETTER

IRS FORM 8857 SUBMISSION PACKAGE

REQUESTOR INFORMATION

Requestor Name: [FULL LEGAL NAME]

Social Security Number: [SSN]

Current Address:
[STREET ADDRESS]
[CITY, STATE ZIP]

Daytime Telephone: [PHONE NUMBER]

Email Address: [EMAIL]

Spouse/Former Spouse Name: [SPOUSE NAME]

Spouse/Former Spouse SSN: [SPOUSE SSN]

Tax Year(s) at Issue: [TAX YEAR(S)]

COVER LETTER

[DATE]

Internal Revenue Service
Cincinnati Centralized Innocent Spouse Operation
P.O. Box 120053
Covington, KY 41012

Via Certified Mail No.: [TRACKING NUMBER]

Re: Request for Innocent Spouse Relief - Form 8857
Requestor: [YOUR NAME]
Social Security Number: [YOUR SSN]
Spouse/Former Spouse: [SPOUSE NAME]
Tax Year(s): [YEAR(S)]
Total Tax Liability at Issue: $[AMOUNT]

Dear Innocent Spouse Unit:

I am submitting the enclosed Form 8857, Request for Innocent Spouse Relief, to request relief from joint and several liability for the tax year(s) referenced above pursuant to IRC § 6015.

I believe I qualify for innocent spouse relief because [BRIEF STATEMENT OF BASIS - e.g., "I had no knowledge of the understatement of tax caused by erroneous items attributable to my spouse."]

SECTION 1: TYPE OF RELIEF REQUESTED

Form 8857 allows you to request multiple types of relief. Check all that apply:

☐ Innocent Spouse Relief - IRC § 6015(b)
- Relief from understatement of tax due to erroneous items of your spouse
- Requires lack of knowledge and unfairness to hold you liable

☐ Separation of Liability Relief - IRC § 6015(c)
- Allocates the understated tax between you and your spouse
- Available if divorced, legally separated, widowed, or not living together for 12+ months

☐ Equitable Relief - IRC § 6015(f)
- Relief when you don't qualify for innocent spouse or separation of liability
- Based on all facts and circumstances showing it would be unfair to hold you liable
- May apply to both understatement and underpayment

Note: You do not need to determine which type of relief applies. The IRS will consider all forms of relief for which you may be eligible.

SECTION 2: TAX LIABILITY SUMMARY

Tax Year(s) and Amounts for Which Relief is Sought:

Source of Understatement/Underpayment:

☐ Unreported income
☐ Incorrect deductions or credits
☐ Incorrect basis in property
☐ Failure to pay tax shown on return
☐ Other: [DESCRIBE]

SECTION 3: ELIGIBILITY REQUIREMENTS CHECKLIST

For Innocent Spouse Relief (IRC § 6015(b)):

☐ You filed a joint return
☐ There was an understatement of tax due to erroneous items of your spouse
☐ You did not know (and had no reason to know) of the understatement when you signed the return
☐ Considering all facts and circumstances, it would be unfair to hold you liable
☐ You are requesting relief within 2 years of the first IRS collection activity

For Separation of Liability Relief (IRC § 6015(c)):

☐ You filed a joint return
☐ You are now: ☐ Divorced ☐ Legally Separated ☐ Widowed ☐ Not living with spouse for 12+ months
☐ You did not have actual knowledge of the erroneous items
☐ You are requesting relief within 2 years of the first IRS collection activity

For Equitable Relief (IRC § 6015(f)):

☐ You do not qualify for innocent spouse or separation of liability relief
☐ It would be inequitable to hold you liable for the tax
☐ Request is timely (collection statute has not expired)

SECTION 4: STATEMENT OF CIRCUMSTANCES

Provide a detailed narrative explaining your situation:

A. Your Marriage/Relationship:
- Date of marriage: [DATE]
- Date of separation (if applicable): [DATE]
- Date of divorce (if applicable): [DATE]
- Current marital status: [STATUS]

B. Your Knowledge of Finances During Marriage:
- Who managed household finances: [EXPLAIN]
- Who prepared the tax returns: [EXPLAIN]
- What was your involvement in tax preparation: [EXPLAIN]
- Did you review the returns before signing: [EXPLAIN]

C. Knowledge of Understatement:
- What did you know about your spouse's income/business: [EXPLAIN]
- When did you learn of the understatement: [EXPLAIN]
- Did you have reason to know of the understatement: [EXPLAIN]

D. Benefit from Understatement:
- Did you benefit from the understatement: [EXPLAIN]
- What was your standard of living: [EXPLAIN]
- Were there assets acquired from unreported income: [EXPLAIN]

E. Why Relief is Fair:
- Why would it be unfair to hold you liable: [EXPLAIN]
- What hardship would you face if denied relief: [EXPLAIN]

SECTION 5: ABUSE OR DURESS (IF APPLICABLE)

If you were subject to abuse or duress that affected your ability to challenge your spouse's tax treatment:

☐ I was subject to abuse or domestic violence
☐ I signed the return under duress
☐ I was afraid to question my spouse about finances
☐ I was controlled financially by my spouse

Describe the abuse or duress:
[PROVIDE DETAILS. THIS INFORMATION WILL BE CONSIDERED AS A FACTOR IN YOUR FAVOR AND IS KEPT CONFIDENTIAL.]

Supporting Documentation:
☐ Court orders (restraining orders, protective orders)
☐ Police reports
☐ Medical records
☐ Letters from counselors, clergy, or social workers
☐ Other: [DESCRIBE]

SECTION 6: CURRENT FINANCIAL SITUATION

Your Current Financial Status:

Monthly Income:
| Source | Amount |
|--------|--------|
| Wages/Salary | $[AMOUNT] |
| Self-Employment | $[AMOUNT] |
| Alimony/Child Support Received | $[AMOUNT] |
| Other | $[AMOUNT] |
| Total Monthly Income | $[TOTAL] |

Monthly Expenses:
| Expense | Amount |
|---------|--------|
| Housing | $[AMOUNT] |
| Utilities | $[AMOUNT] |
| Food | $[AMOUNT] |
| Transportation | $[AMOUNT] |
| Medical | $[AMOUNT] |
| Child Care | $[AMOUNT] |
| Other | $[AMOUNT] |
| Total Monthly Expenses | $[TOTAL] |

Assets:
| Asset | Value |
|-------|-------|
| [DESCRIBE] | $[VALUE] |
| [DESCRIBE] | $[VALUE] |

Economic Hardship Statement:
[EXPLAIN HOW PAYING THE TAX LIABILITY WOULD CAUSE ECONOMIC HARDSHIP]

SECTION 7: ENCLOSURES CHECKLIST

Required Documents:

☐ Form 8857, Request for Innocent Spouse Relief (completed and signed)
☐ Copy of tax return(s) for year(s) at issue
☐ IRS notices related to the tax liability
☐ Copy of divorce decree (if applicable)
☐ Copy of legal separation agreement (if applicable)

Supporting Documents (as applicable):

☐ Documentation showing lack of knowledge
☐ Evidence of spouse's control of finances
☐ Documentation of abuse (if applicable)
☐ Current financial information
☐ Death certificate (if widowed)
☐ Letters from witnesses
☐ Tax professional statements
☐ Bank statements showing separate finances
☐ Property settlement agreements
☐ Other: [DESCRIBE]

SECTION 8: NOTIFICATION TO SPOUSE/FORMER SPOUSE

Important Notice:

By law, the IRS must contact your spouse or former spouse to notify them that you have requested innocent spouse relief. There are no exceptions, even in cases of abuse.

☐ I understand that the IRS will notify my spouse/former spouse

Spouse/Former Spouse Contact Information:

Name: [SPOUSE NAME]
Last Known Address:
[ADDRESS]

If you are concerned about your safety:
[EXPLAIN YOUR CONCERNS. THE IRS TAKES SAFETY CONCERNS SERIOUSLY AND MAY LIMIT THE INFORMATION PROVIDED TO YOUR SPOUSE.]

SECTION 9: DEADLINE INFORMATION

Filing Deadline:

For innocent spouse relief (§ 6015(b)) and separation of liability (§ 6015(c)):
- Request must be filed no later than 2 years after the date on which the IRS first began collection activity against you

First Collection Activity Date: [DATE]
2-Year Deadline: [DATE]

For equitable relief (§ 6015(f)):
- Request must be filed before the expiration of the collection statute of limitations (typically 10 years from assessment)

SECTION 10: TAXPAYER CERTIFICATION

I declare under penalties of perjury that I have examined this request, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Requestor Signature: ___________________________________

Printed Name: [YOUR NAME]

Date: [DATE]

SECTION 11: REPRESENTATIVE INFORMATION (IF APPLICABLE)

Representative Name: [NAME]

Firm Name: [FIRM]

Address:
[ADDRESS]

Telephone: [PHONE]

Email: [EMAIL]

CAF Number: [CAF NUMBER]

☐ Form 2848, Power of Attorney and Declaration of Representative is attached

MAILING INSTRUCTIONS

Mail Form 8857 to:

Internal Revenue Service
Cincinnati Centralized Innocent Spouse Operation
P.O. Box 120053
Covington, KY 41012

Do not file Form 8857 with your tax return or send it to the Tax Court.

Send via Certified Mail with Return Receipt Requested

Certified Mail Number: ______________________
Date Mailed: ______________________

PROCESSING TIME AND WHAT TO EXPECT

1. Processing Time: The IRS may take up to 6 months or longer to process your request

2. Contact: The IRS will send an acknowledgment letter within 30 days of receipt

3. Spouse Notification: The IRS will notify your spouse/former spouse within 30 days

4. Spouse Response: Your spouse/former spouse has 35 days to submit information

5. Preliminary Determination: You will receive a preliminary determination letter

6. Appeal Rights: If denied, both spouses have 30 days to appeal to the IRS Independent Office of Appeals

7. Final Determination: After appeals (if any), a final determination is issued

8. Tax Court: If the final determination is unfavorable, you may petition the Tax Court within 90 days

APPEAL RIGHTS

If your request for innocent spouse relief is denied:

1. Administrative Appeal: You have 30 days from the date of the preliminary or final determination letter to appeal to the IRS Independent Office of Appeals

2. Tax Court Petition: You may petition the United States Tax Court:
   - Within 90 days after the IRS mails you a final determination
   - If the IRS has not made a determination within 6 months, you may petition the Tax Court at any time

IMPORTANT NOTES

1. Collection Activities: Filing Form 8857 does not automatically stop collection activities. Contact the IRS if you need collection relief during the review period.

2. Refund Claims: If you have already paid the tax and are seeking a refund, you may also need to file Form 843, Claim for Refund.

3. Tax Court Jurisdiction: The Tax Court can review innocent spouse claims even while the IRS is still processing your request.

4. Confidentiality: Information about abuse is kept confidential and not shared with your spouse.

5. Multiple Years: File a separate Form 8857 for each tax year if requesting relief for multiple years, or list all years on one form.

This template is provided for informational purposes and should be reviewed by qualified tax counsel before submission to the IRS.