Publication 971 - Innocent Spouse Relief - Internal Revenue Service Page 24
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
R
Tax Court review . . . . . . . . . . . . . . . .
4
When to file . . . . . . . . . . . . . . . . . . . . . .
2
Actual knowledge:
Reason to know . . . . . . . . . . . . . . . . . .
6
Free tax services . . . . . . . . . . . . . . . .
21
Innocent spouse relief . . . . . . . . . . .
6
Refunds . . . . . . . . . . . . . . . . . . . . . . . . . .
10
Separation of liability relief . . . . . . .
7
Limit on amount of refund . . . . . . .
10
H
Assistance (See Tax help)
Proof required . . . . . . . . . . . . . . . . . .
10
Under equitable relief . . . . . . . . . . .
10
Help (See Tax help)
B
How to request relief . . . . . . . . . . . . .
2
S
Burden of proof, separation of
liability . . . . . . . . . . . . . . . . . . . . . . . . . .
I
Separation of liability relief . . . . . . .
7
7
Spousal abuse . . . . . . . . . . . . . . . . . . 3,
8
Indications of unfairness:
C
Spousal notification . . . . . . . . . . 3,
19
Innocent spouse relief . . . . . . . . . . .
6
Suggestions for publication . . . . .
Injured spouse relief . . . . . . . . . . . . .
2
Comments on publication . . . . . . . .
20
2
Innocent spouse relief . . . . . . . . . . . .
Community property law, relief
5
T
from liability arising from . . . . . .
4
Community property laws . . . . . . . .
J
4
Tax Court review . . . . . . . . . . . . . . . . . .
4
Tax help . . . . . . . . . . . . . . . . . . . . . . . . . .
21
Joint and several liability . . . . . . . .
19
D
Taxpayer Advocate . . . . . . . . . . . . . .
22
L
Decedent . . . . . . . . . . . . . . . . . . . . . . . . . .
TEFRA partnership
3
proceedings . . . . . . . . . . . . . . . . . . . .
3
Domestic violence (separation of
Limitations on Relief . . . . . . . . . . . . .
7
liability) . . . . . . . . . . . . . . . . . . . . . . . . .
Transferee liability . . . . . . . . . . . . . . . .
3
8
Transfers of property to avoid
M
tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
E
More information (See Tax help)
TTY/TDD information . . . . . . . . . . . .
21
Equitable relief:
Conditions for getting . . . . . . . . . . . .
8
N
U
Factors for determining whether to
No joint return filed . . . . . . . . . . . . . . .
4
grant . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Underpaid tax . . . . . . . . . . . . . . . . . . . . .
8
Refunds . . . . . . . . . . . . . . . . . . . . . . . .
10
Understated tax . . . . . . . . . . . . . . . . . . .
5
P
Erroneous items . . . . . . . . . . . . . . . . . .
5
United States Tax Court . . . . . . . . . .
4
Partial relief, innocent spouse
Executors (See Decedent)
relief . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
W
Publications (See Tax help)
F
When to file Form 8857 . . . . . . . . . . .
2
Flowcharts . . . . . . . . . . . . . . . . . . . . . . .
16
Q
Form 8857:
Questions & Answers . . . . . . . . . . .
19
Filled-in example . . . . . . . . . . . . . . .
10
For decedent . . . . . . . . . . . . . . . . . . . .
3
Page 24
Publication 971 (September 2011)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Publication 784 - Department Of Treasury Internal Revenue Service - Certificate Of Subordination Of Federal Tax Lien
Financial
Publication 536 - Net Operating Losses (nols) For Individuals, Estates, And Trusts - Internal Revenue Service - 2006
Financial
Publication 957 - Reporting Back Pay And Special Wage Payments To The Social Security Administration - Internal Revenue Service
Financial
Related Categories
Parent category: Financial