INNOCENT SPOUSE RELIEF FLOWCHART

Innocent Spouse Does IRC

START Was a joint tax
return filed? NO
status isn’t
available.
Section 66
apply? YES
Problem
Solved!
Installment
Agreement.

YES NO

Was there an under- IRC Section Taking into account all of the Innocent Consider
Brager Tax Law Group, A P.C. YES NO facts and circumstances, NO Offer in
payment of tax on 6015(f ) is the Spouse Relief collection
would it be inequitable to Compromise.
10880 Wilshire Boulevard, Suite 880 the return? only option. isn’t available. alternatives.
hold the RS liable?
Los Angeles, California 90024
NO YES
Phone: 800.380.8295
310.208.6200 NO

Are the threshold con- YES Is the RS eligible NO Does the RS qualify under
www.bragertaxlaw.com The IRS determined
ditions of Rev. Proc. the multi-factor test of
Bankruptcy.
for a streamlined
a deficiency.
2013-34 met? determination? Rev. Proc. 2013-34?
YES YES
NO

LEGEND
RS - Requesting Spouse
NRS - Non-Requesting Spouse
IRC - Internal Revenue Code
On the date of the election, were the Consider Was the understatement of tax attrib-
parties unmarried, legally separated, NO Section utable to erroneous items of the NRS?
or were they maintaining separate Items attributable to the RS do not
6015(b) or (f )
households for at least one year? for relief. qualify for relief.

YES YES
NO YES NO

The information contained in this
flowchart is provided for informa-
tional purposes only and should not
be construed as legal advice on any
subject matter.
Was the request for relief made within Was the request for relief made within Can the IRS prove that RS did not
two years from the date of the first NO two years from the date of the first know and had no reason to know of
collection activity (with respect to the collection activity (with respect to the the understatement at the time the
RS) after July 22, 1998? RS) after July 22, 1998? tax return was signed?

YES YES

YES NO NO

Can the IRS prove that by a preponderance of the Is all or part of Taking into account all of the facts and
NO YES Innocent YES
evidence that the RS had actual knowledge of the deficiency circumstances, would it be inequitable
Spouse Relief
the items giving rise to the deficiency at the time the allocable to to hold the RS liable for the deficiency
is available!
return was signed? See IRC Section 6015(c)(3)(c). the NRS? attributable to the understatement?
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