Source: https://www.jpoea.com/2018/11/18/understanding-%C2%A7-6015b-innocent-spouse-relief/
Timestamp: 2019-04-21 03:00:34+00:00

Document:
To determine if it would be inequitable (#5) there are two factors generally considered.
13.) Did the Requesting Spouse receive a significant benefit?
14.) Did the requesting spouse engage in any wrongdoing?
15.) Did the requesting spouse receive a benefit from the refund above and beyond normal support?
How Do All These Factors Fit Together?
To be able to claim relief under § 6015(b) the requesting spouse must meet all four requirements. There is no weighing of each factor as there is in § 6015(f) equitable relief determinations. Each factor is a bright line test and failure to meet any of them is grounds for disqualifying a claim under § 6015(b).
It is also important to note that since § 6015(b) only relieves a requesting spouse of liabilities related to the non-requesting spouse’s income a requesting spouse may still owe the IRS after a successful §6015(b) claim. Care must be taken that a requesting spouse’s full tax situation is understood before filing a § 6015(b) claim. The reason for this is that further claims may be denied under the authority of CFR 1.6015-1(h)(5.) CFR 1.6015-1(h)(5) grants the authority to deny second claims that are not materially different from a prior claim. By not requesting all forms of prudent and available relief in the first claim the requesting spouse may lose their ability to claim them in the future.
For these reasons, while § 6015(b) is “traditional” relief it is often harder to receive and provides fewer benefits than other forms of relief. However, the tests for §6015(b) innocent spouse relief are mechanical in nature. This means that if the requesting spouse does meet the strict guidelines set forth under § 6015(b) it can be an excellent relief option.

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