Election 3- Equitable Tax Relief
If the taxpayer fails to qualify for either of the first two types of innocent spouse
tax relief, one may still obtain innocent spouse relief from the tax liability,
interest and IRS penalties
by electing equitable IRS relief. To obtain this type of innocent spouse
relief, the taxpayer must show that, under all facts and circumstances it would
be unfair to be held liable for the understatementof underpayment of the taxes.
Under the equitable relief provision, the innocent spouse can get relief from tax
liabilities caused by underpayment of tax.
Click here to request Special Relief!