Instructions For Form 8857 (Rev. June 2007) (Page 3 of 4) in pdf

Tax Court review of request. You may be able to petition

Collection Statute of Limitations

(ask) the Tax Court to review your request for relief if:

Generally, the IRS has 10 years to collect an amount you owe.

•

The IRS sends you a final determination letter regarding your

This is the collection statute of limitations. By law, the IRS is not

request for relief, or

allowed to collect from you after the 10-year period ends.

•

You do not receive a final determination letter from the IRS

within 6 months from the date you filed Form 8857.

If you request relief for any tax year, the IRS cannot collect

from you for that year while your request is pending. But

If you seek equitable relief for an underpayment of tax,

interest and penalties continue to accrue. Your request is

you will be able to get Tax Court review of your claim

generally considered pending from the date the IRS receives

only if the tax arose or remained unpaid on or after

CAUTION

your Form 8857 until the date your request is resolved. This

December 20, 2006.

includes the time the Tax Court is considering your request.

The petition must be filed no later than the 90th day after

After your case is resolved, the IRS can begin or resume

the date the IRS mails you a final determination letter. If you do

collecting from you. The 10-year period will be increased by the

not file a petition, or if you file it late, the Tax Court cannot

amount of time your request for relief was pending plus 60

review your request for relief. See Pub. 971 for details on

days.

petitioning the Tax Court.

Line 2

How To Get Help

You must indicate that you want a refund in order for the IRS to

See Pub. 971, Innocent Spouse Relief. To get Pub. 971 and

consider whether you are entitled to it. If you are granted relief,

other IRS forms and publications, go to or call

refunds are:

1-800-TAX-FORM (1-800-829-3676).

•

Permitted under innocent spouse relief as explained later

The IRS can help you with your request. If you are

under Limit on Amount of Refund.

•

working with an IRS employee, you can ask that

Not permitted under separation of liability relief.

•

employee, or you can call 1-866-897-4270.

Permitted in limited circumstances under equitable relief, as

explained under Refunds Under Equitable Relief.

You can use the Innocent Spouse Tax Relief Eligibility

Explorer at . Click on “Individuals,” “Tax

Proof Required

Information for Innocent Spouses,” and “Explore if you

The IRS will only refund payments you made with your own

are an Eligible Innocent Spouse.”

money. However, you must provide proof that you made the

Contacting your Taxpayer Advocate. The Taxpayer

payments with your own money. Examples of proof are a copy

Advocate Service is an independent organization within the IRS

of your bank statement or a canceled check. No proof is

whose employees assist taxpayers who are experiencing

required if your individual refund was used by the IRS to pay a

economic harm, who are seeking help in resolving tax problems

tax you owed on a joint tax return for another year.

that have not been resolved through normal channels, or who

believe that an IRS system or procedure is not working as it

Refunds Under Equitable Relief

should.

In the following situations, you are eligible to receive a refund of

You can contact the Taxpayer Advocate Service by calling

certain payments you made.

toll-free 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if

Underpaid tax. If you are granted relief for an underpaid tax,

you are eligible for assistance. You can also call or write to your

you are eligible for a refund of separate payments that you

local taxpayer advocate, whose phone number and address are

made after July 22, 1998. However, you are not eligible for

listed in your local telephone directory and in Publication 1546,

refunds of payments made with the joint return, joint payments,

The Taxpayer Advocate Service of the IRS - How to Get Help

or payments that your spouse (or former spouse) made. For

With Unresolved Tax Problems. You can file Form 911,

example, withholding tax and estimated tax payments cannot

Application for Taxpayer Assistance Order, or ask an IRS

be refunded because they are considered made with the joint

employee to complete it on your behalf. For more information,

return.

go to /advocate.

The amount of the refund is subject to the limit discussed

Low income taxpayer clinics (LITCs). LITCs are

later under Limit on Amount of Refund.

independent organizations that provide low income taxpayers

with representation in federal tax controversies with the IRS for

Understated tax. If you are granted relief for an understated

free or for a nominal charge. The clinics also provide tax

tax, you are eligible for a refund of certain payments made

education and outreach for taxpayers with limited English

under an installment agreement that you entered into with the

proficiency or who speak English as a second language.

IRS, if you have not defaulted on the installment agreement.

Publication 4134, Low Income Taxpayer Clinic List, provides

You are not in default if the IRS did not issue you a notice of

information on clinics in your area. It is available at

default or take any action to end the installment agreement.

or at your local IRS office.

Only installment payments made after the date you filed Form

Representation. You may either represent yourself or, with

8857 are eligible for a refund.

proper written authorization, have someone else represent you.

The amount of the refund is subject to the limit discussed

Your representative must be someone who is allowed to

next.

practice before the IRS, such as an attorney, certified public

accountant, or enrolled agent (a person enrolled to practice

Limit on Amount of Refund

before the IRS). Use Form 2848, Power of Attorney and

Declaration of Representative, to authorize someone else to

The amount of your refund is limited. Read the following chart

represent you before the IRS.

to find out the limit.

IF you file Form 8857 . . .

THEN the refund cannot be more

than . . .

Specific Instructions

Within 3 years after filing your

The part of the tax paid within the 3

Note. If you need more room to write your answer for any

return

years (plus any extension of time

question, attach more pages. Be sure to write your name and

for filing your return) before you

social security number on the top of all pages you attach.

filed Form 8857.

After the 3-year period, but within

The tax you paid within the 2 years

Lines 1 through 5

2 years from the time you paid the immediately before you filed Form

You must complete lines 1 through 5 to determine if you should

tax

8857.

file Form 8857.

-3-

Instructions For Form 8857 (Rev. June 2007) Page 3

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