Publication 971 (Rev. April 2008) - Innocent Spouse Relief Page 23
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23To 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
Tax Court review . . . . . . . . . . . . . . . . 3
R
When to file . . . . . . . . . . . . . . . . . . . . . . 2
Actual knowledge:
Reason to know . . . . . . . . . . . . . . . . . . 5
Free tax services . . . . . . . . . . . . . . . . 21
Innocent spouse relief . . . . . . . . . . . 5
Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Separation of liability relief . . . . . . . 7
Limit on amount of refund . . . . . . . 10
H
Assistance (See Tax help)
Proof required . . . . . . . . . . . . . . . . . . . 9
Under equitable relief . . . . . . . . . . . . 9
Help (See Tax help)
B
How to request relief . . . . . . . . . . . . . 2
S
Burden of proof, separation of
liability . . . . . . . . . . . . . . . . . . . . . . . . . . 7
I
Separation of liability relief . . . . . . . 6
Spousal abuse . . . . . . . . . . . . . . . . . . 3, 7
Indications of unfairness:
C
Spousal notification . . . . . . . . . . 3, 17
Innocent spouse relief . . . . . . . . . . . 6
Suggestions for publication . . . . . 2
Injured spouse relief . . . . . . . . . . . . . 20
Comments on publication . . . . . . . . 2
Innocent spouse relief . . . . . . . . . . . . 5
Community property law, relief
T
from liability arising from . . . . . . 3
Community property laws . . . . . . . . 3
J
Tax Court review . . . . . . . . . . . . . . . . . . 3
Tax help . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Joint and several liability . . . . . . . . 19
D
Taxpayer Advocate . . . . . . . . . . . . . . 21
TEFRA partnership
Decedent . . . . . . . . . . . . . . . . . . . . . . . . . . 2
L
proceedings . . . . . . . . . . . . . . . . . . . . 3
Domestic violence (separation of
Limitations on Relief . . . . . . . . . . . . . 7
Transferee liability . . . . . . . . . . . . . . . . 3
liability) . . . . . . . . . . . . . . . . . . . . . . . . . 7
Transfers of property to avoid
M
tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
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 . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Underpaid tax . . . . . . . . . . . . . . . . . . . . . 8
Refunds . . . . . . . . . . . . . . . . . . . . . . . . . 9
Understated tax . . . . . . . . . . . . . . . . . . . 5
P
Erroneous items . . . . . . . . . . . . . . . . . . 5
United States Tax Court . . . . . . . . . . 3
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 . . . . . . . . . . . . . . . . . . . . 2
Publication 971 (April 2008)
Page 23
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