Many taxpayers are unaware of the statute that exists for innocent spouse claims. We have found the innocent spouse trying to file the claim after the statute has expired.
BEWARE:
What constitutes a collection activity for purposes of starting the two-year statute of limitations that cover the filing of Form 8857? The 8857 is the form the innocent spouse files for relief.
The following are examples of collection activity
when the IRS
(1) sends a notice under section 6330 of the Service’s intent to levy and of the taxpayer’s right to a collection due process (CDP) hearing,
(2) offsets a refund from another tax year and you received a notice advising you of your rights under Section 6015,
(3) files a judicial suit or claim that puts the requesting spouse on notice the IRS intends to collect the joint tax liability from specific property belonging to that spouse.
Innocent Spouse Relief : BEWARE Must File within two years
Filed Under: IRS Tax Advice
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