How To Request Relief

File Form 8857 to ask the IRS for the types of relief discussed in this publication. You only need to file one Form 8857 even if you are requesting relief for more than one tax year.

You must attach a statement to Form 8857 explaining why you believe you qualify for relief. See the instructions for Form 8857 for more information.

The IRS will review your Form 8857, figure the understatement or underpayment of tax and related interest and penalties, and let you know if you qualify.

A completed Form 8857 is shown later.

When to file Form 8857. You must file Form 8857 no later than 2 years after the date on which the IRS first attempted to collect the tax from you after July 22, 1998. An example of an attempt to collect the tax from you is garnishment of your wages.

IRS spousal notification. The IRS is required to inform your spouse (or former spouse) if you request innocent spouse relief or separation of liability, and to allow your spouse (or former spouse) to participate in the determination of the amount of relief from liability.

Tax Court Review of Request

After you file Form 8857 to request innocent spouse relief or relief by separation of liability, you can ask the United States Tax Court to review your request. You can ask the United States Tax Court to review your request in the following two situations.

1. You disagree with the IRS' determination notice telling you the extent to which your request for relief has been denied.
2. You have not received a determination notice from the IRS within 6 months from the date you filed Form 8857.

The United States Tax Court is an independent judicial body and is not part of the IRS.

You must file a petition with the United States Tax Court in order for it to review your request for relief. You must file the petition during the 90-day period beginning on the date the IRS mails its determination notice to you. If you do not file a petition, or you file it late, the Tax Court cannot review your request for relief.

You can get a copy of the rules for filing a petition by writing to the Tax Court at the following address.
United States Tax Court
400 Second Street, NW
Washington, DC 20217

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