Innocent spouse relief is designed to help a taxpayer who filed a joint return, but was unaware and did not have reason to know that his or her spouse understated or underpaid income tax. The IRS has recently removed the regulation that imposed a 2 year time limit on taxpayers requesting innocent spouse relief. The original 2-year time limit was designed to encourage prompt resolution while evidence remained available.
Many innocent spouses were being harmed by the 2-year rule. The IRS will no longer apply the 2-year rule to new requests or ones currently being considered. Previous requests that were denied solely due to the 2-year limit may be re-submitted, if the collection statute f limitations for the tax year(s) involved has not expired. This change applies only to section 6015(f), and not to section 6015(b) and 6015(c).