Form Pa-971 - Relief From Joint Liability (Innocent Spouse Relief) Page 9

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Flowchart C
DO YOU QUALIFY FOR RELIEF BY INCOME ALLOCATION?
NO
Did you file a joint return for the year you want relief?
YES
NO
Do you have an outstanding liability in the tax year you want
relief?
YES
NO
NO
Is the outstanding liability due to an
Is the outstanding liability related to an
understatement of tax for which you do
underpayment of tax?
not qualify for relief using Flowchart A or
Flowchart B?
YES
YES
YES
Did you knowingly understate the tax or make any material
misrepresentations when you filed your return?
NO
YES
Did you and your spouse transfer assets to one another as part
of a fraudulent scheme?
NO
YES
Did your spouse transfer property to you for the main purpose
of avoiding tax or the payment of tax?
NO
NO
Are you able to show it would be unfair to hold you liable for
the understatement or underpayment of tax?
YES
You do not qualify for relief by income
You may submit an election packet for relief by income alloca-
allocation.
tion.
9

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Parent category: Financial