Question

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

A key factor in determining whether the requesting spouse knew or had reason to know is:
a     The education and business experience of requesting spouse.
b     The requesting spouse signed the return.
c     The requesting spouse states he or she was unaware of the erroneous item.
d     The requesting spouse had no income.

Answer 1

In determining whether you had reason to know, the IRS will consider your level of education, any deceit or evasiveness of your spouse (or former spouse), your degree of involvement in the activity generating the income tax liability, your involvement in business and household financial matters, your business or financial expertise, and any lavish or unusual expenditures compared with past spending levels.

Hence, The Correct Answer Is Option (a) i.e., The education and business experience of requesting spouse