Revenue Procedure 2013-34 deals with the equitable innocent spouse relief available under IRC section 6015(f), and supersedes the prior Revenue Procedure 2003-61. The new procedure provides changes for the threshold requirements for equitable relief and establishes the framework under which the IRS will make streamlined relief determinations granting equitable relief from an under-reporting of income tax or an underpayment of income tax on the joint returns, or due to the operation of the community property law.
In the recently issued Notice 2012-8, the IRS proposed a new Revenue Procedure that would revise the threshold requirements for requesting equitable innocent spouse relief. The proposed Revenue Procedure would revise the factors used by the IRS in evaluating requests for innocent spouse relief submitted under Code Sec. 6015(f) when the facts and circumstances warrant. The guidelines would ensure that, when appropriate, requests are granted in the initial stage of the administrative process.
IRS is offering to suspend the issuance of a determination letter denying untimely claims for innocent spouse relief. In most cases, it is in the best interest of the taxpayer claiming relief to request that the IRS suspend the issuance of the determination.