How do I apply for IRS innocent spouse protection or relief? File IRS Form 8857 with the IRS, and specify the types of relief needed. The IRS will review your Form 8857 and let you know if you qualify. Using this IRS program, “innocent spouses” can protect themselves. By requesting relief, the innocent spouse you can be free of the responsibility for paying tax, interest, and penalties, if qualified. IRS tax attorney or tax representative must be knowledgeable of Tax Code section 6015.

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