Publication 971: Innocent Spouse Relief; Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Actual knowledge

Innocent spouse relief, Actual Knowledge or Reason To Know
Relief by separation of liability, Actual Knowledge

Allocating the understatement of tax, how to, How To Allocate the Understatement of Tax

B

Burden of proof, separation of liability, Burden of proof.

C

Community property law, relief from liability arising from, Community Property Laws
Community property laws, Community Property Laws

D

Decedent, Form 8857 filed by or on behalf of a decedent.
Domestic abuse (separation of liability), Domestic abuse exception.

E

Equitable relief, Equitable Relief
Erroneous items, Erroneous Items
Executors (see Decedent)

F

Flowcharts (see Visual aids)

Form 12510, How To Request Relief

Form 8857

Filled-in example, Filled-in Form 8857
For decedent, Form 8857 filed by or on behalf of a decedent.
Tax Court review, Tax Court Review of Request
When to file, When to file Form 8857.

H

How to get tax help, How To Get Tax Help
How to request relief, How To Request Relief

I

Indications of unfairness

Equitable relief, Indications of unfairness for equitable relief.
Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief

Injured spouse relief,

Innocent spouse relief, Innocent Spouse Relief

J

Joint and several liability,

M

More information (see Tax help)

P

Partial relief, innocent spouse relief, Partial relief when portion of erroneous item is unknown.

Q

Questions & Answers, Questions & Answers

R

Reason to know, Actual Knowledge or Reason To Know
Relief by separation of liability, Relief by Separation of Liability

S

Separation of liability, relief by, Relief by Separation of Liability
Spousal notification, IRS spousal notification.

T

Tax Court review, Tax Court Review of Request
Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Transferee liability, Transferee liability not affected by innocent spouse relief provisions.
Transfers of property to avoid tax, Transfers of Property To Avoid Tax

U

Underpayment of tax, Underpayment of tax.

Understatement of tax

Definition, Understatement of Tax
How to allocate, How To Allocate the Understatement of Tax

United States Tax Court, Tax Court Review of Request

V

Visual aids, Visual Aids To See If You Qualify

W

When to file Form 8857, When to file Form 8857.
Worksheet A, instructions for, Instructions for Completing Worksheet A