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Publication 971 (3/2004), Innocent Spouse Relief
(And Separation of Liability and Equitable Relief)
Revised: 3/2004
Table of Contents
Publication 971 - Introductory Material
Important Changes
Introduction
Useful Items - You may want to see:
Publication 971 - Main Contents
How To Request Relief
Exception for agreements relating to TEFRA partnership proceedings.
Tax Court Review of Request
Community Property Laws
Relief for Married Persons Who Did Not File Joint Returns
Innocent Spouse Relief
Understatement of Tax
Erroneous Items
Actual Knowledge or Reason To Know
Indications of Unfairness for Innocent Spouse Relief
Relief by Separation of Liability
Limitations on Relief
Equitable Relief
Conditions for Getting Equitable Relief
Factors for Determining Whether To Grant Equitable Relief
How To Allocate the Understatement of Tax
Instructions for Completing Worksheet A
Worksheet A Example
Filled-in Form 8857
Flowcharts
Publication 971 - Additional Material
Questions & Answers
How To Get Tax Help
Index
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