Form Pa-971 - Relief From Joint Liability (Innocent Spouse Relief) Page 5
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11Appeal Rights
If I am denied a particular type of relief, must I
reapply if I believe I might qualify for one of the
Relief for an understatement of tax or for relief by sepa-
other two provisions?
ration of liability. You may appeal the Taxpayers’ Rights
Advocate’s determination of relief for an understatement
No. The Taxpayers’ Rights Advocate automatically con-
of tax due to an erroneous statement and relief by sep-
siders whether any of the other provisions apply.
aration of liability by filing a petition with the Board of
Finance and Revenue within 90 days of the mailing date
When should I file an election packet?
of the notice of final determination.
You must file the election packet no later than 2 years
Relief by income allocation. There is no right to appeal
after the date on which the Department first begins
the Taxpayers’ Rights Advocate’s denial of a request for
collection activity. Collection activity includes a notice
relief by income allocation.
that the Department plans to intercept your Federal
Taxpayers’ Rights Advocate fails to act. You may also file
Income Tax refund.
a petition with the Board of Finance and Revenue
requesting it to review your request for relief if the
I am currently undergoing an examination of my
Department has not provided you a final determination
return. Can I file an election packet to request
within six months from the date you filed a complete
relief?
election packet.
You should not file an election packet if the appeal peri-
Questions & Answers
od for the tax for which you are requesting relief is still
This section answers questions commonly asked by tax-
open. Relief from joint liability is available only after the
payers about innocent spouse relief.
tax is no longer subject to appeal.
What are the consequences of filing a joint income
The Department has given me notice that it has
tax return?
filed a lien for the tax liability. Can I still file the
Since spouses filing a joint return are jointly and sever-
election packet to request relief?
ally liable, the Department can collect the entire tax lia-
bility including interest, penalties, and charges, from
Yes. Please note that the Department suspends collec-
either spouse without regard to which spouse earned the
tion activity related to the joint liability for which you are
income during the tax year.
seeking relief after it receives your election packet.
Collection activity will resume on any liability that
What is an erroneous item?
remains after the Taxpayers’ Rights Advocate determi-
An erroneous item includes any deduction, credit, or
nation is final.
other item incorrectly reported on the return, or income
that was incorrectly omitted from the return.
I’ve been separated from my spouse for 12
Will I qualify for relief for an understatement of
months; however, we are still members of the
tax in every situation where my former spouse is
same household. Can I file for relief from joint
responsible for the erroneous item?
liability for tax that was not paid when we filed the
No. There are situations attributable to an erroneous
return?
item reported by your spouse in which you may owe tax.
No. Since relief by income allocation is the only type of
For example, you and your spouse file a joint return on
relief that is applicable to unpaid tax and this relief is not
which you report $10,000 of income but you also know
available if the joint filers are still members of the same
that your spouse did not report $5,000 of dividends. You
household, you should not file for relief until you are no
are not eligible for relief because you had knowledge of
the understatement.
longer members of the same household.
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