SECTION 2. BACKGROUND

.01 Section 6013(d)(3) provides that married taxpayers who file a joint return under section 6013 will be jointly and severally liable for the tax arising from that return. For purposes of section 6013(d)(3) and this revenue procedure, the term “tax” includes penalties, additions to tax, and interest. See sections 6665(a)(2) and 6601(e)(1). .02 Section 6015 provides relief in certain circumstances from the joint and several liability imposed by section 6013(d)(3). For purposes of this revenue procedure, the individual seeking relief from federal income tax liability under section 6015 is referred to as a “requesting spouse” and the individual with whom the requesting spouse filed the joint return is referred to as a “nonrequesting spouse.”

.03 To request relief under section 6015, a requesting spouse must file a Form 8857, “Request for Innocent Spouse Relief,” or a written statement with the Internal Revenue Service signed under penalties of perjury, containing the same information required on Form 8857.

.04 Prior to publication of this revenue procedure, only the requesting spouse had the right to file a written protest and receive an administrative conference with the Service’s Appeals Office (an “Appeals conference”). The Service has determined that the nonrequesting spouse may file a written protest and receive an Appeals conference with respect to the Service’s decision to grant partial or full relief to the request

February 3, 2003 371 2003–5 I.R.B.

ence. The Service will hold separate Appeals conferences with each spouse, with both spouses permitted to submit information. The Service, in its discretion, may hold a joint Appeals conference instead of separate Appeals conferences.

(4) Appeals conferences may be conducted by telephone, correspondence, faceto-face meetings or by a combination of these methods.

.03 Procedures after Appeals has made a determination. Upon reaching a final decision, Appeals will:

(1) Issue the notice of final determination to the requesting spouse, unless the requesting spouse executes a waiver pursuant to section 6015(e)(5); and

(2) Notify the nonrequesting spouse of the final determination.