New IRS Procedures Make Innocent Spouse Relief Easier to Obtain
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.