All of the following requirements must be met in order to establish innocent spouse relief except which of the following?
A)The return contains an understatement of tax attributable to the erroneous item(s)of an individual filing it.
B)The request for innocent spouse relief is made no later than one year after the IRS begins its collection efforts.
C)The requesting individual establishes that he or she neither knew nor had reason to know of any or all of the understatement.
D)Based on all the facts and circumstances, holding the other individual for the deficiency would be inequitable.

Question

Quizplus · Accepted Answer

The requirement that the request for innocent spouse relief be made no later than one year after the IRS begins its collection efforts applies only to certain types of relief, specifically equitable relief. It does not apply to relief under the traditional innocent spouse rules or relief by reason of community property laws. Therefore, this requirement does not need to be met in order to establish innocent spouse relief.

All of the Following Requirements Must Be Met in Order