Question

Tax Audit & Notice Services: Requesting Innocent Spouse Relief (2019) Options

4   What must occur before you can determine if a taxpayer qualifies for relief under IRC 6015(f)?

a     The taxpayer does not qualify for relief under IRS 6015(b) or (c).
b     The taxpayer is no longer married to the spouse with whom the MFJ return was filed.
c     The taxpayer declares bankruptcy.
d     The taxpayer has a signed divorce decree that says he or she is not liable for federal income taxes.

Answer 1

The Answer is

A.The taxpayer does not qualify for relief under IRS 6015(b) or (c).

Explanation:

1) Taxpayer qualifies for relief under IRC 6015(f) only on satisfaction of a special requirement.

2) Such requirement is tax payer does not have relief under IRS 6015(b) or (c).

3) So, Correct answer is Option A and remaining options are not correct.