SECTION 4. GENERAL

PROCEDURES

.01 Initial proceedings following a requesting spouse’s claim for relief under section 6015. In general, the Service will follow the procedures below after making a preliminary determination regarding a claim for relief from joint and several liability:

(1) The Service will issue a preliminary determination letter to the requesting spouse based on the merits of the claim. In the event the preliminary determination grants full or partial relief, the Service will suspend processing of the claim for 45 calendar days, pending an appeal by the nonrequesting spouse. The Service will notify the requesting spouse that the nonrequesting spouse has the right to separately protest the Service’s preliminary determination.

(2) The Service will notify the nonrequesting spouse of the preliminary determination at the same time the Service notifies the requesting spouse. The nonrequesting spouse has the right to file a written protest and request an Appeals conference to protest the preliminary determination to grant partial or full relief. To be eligible for an Appeals conference, the nonrequesting spouse must request an Appeals conference, in writing, within 30 calendar days of the mailing date of the notification letter. If the nonrequesting spouse appeals, the Service will suspend further processing of the requesting spouse’s claim for relief pending the outcome of the nonrequesting spouse’s appeal.

.02 Procedures for cases forwarded to Appeals. The following procedures will apply to Appeals conferences for section 6015 claims for relief:

(1) If, after the Service issues a preliminary determination letter to the requesting spouse, only the nonrequesting spouse files a written protest requesting an Appeals conference, the Service will notify the requesting spouse of the nonrequesting spouse’s request for an Appeals conference. The Service will hold an Appeals conference with the nonrequesting spouse. If Appeals proposes to change the preliminary determination, the requesting spouse will have an opportunity to request an Appeals conference to present his or her position including any relevant information before the final determination.

(2) If, after the Service issues a preliminary determination letter to the requesting spouse, only the requesting spouse files a written protest requesting an Appeals conference, the Service will notify the nonrequesting spouse of the requesting spouse’s request for a conference. The Service will hold an Appeals conference with the requesting spouse. If Appeals proposes to increase the relief recommended in the preliminary determination letter, the nonrequesting spouse will have an opportunity to request an Appeals conference to present his or her position including any relevant information before the final determination.

(3) If, after the Service issues a preliminary determination letter to the requesting spouse, both spouses file written protests requesting Appeals conferences, the Service will notify each spouse of the other spouse’s request for an Appeals confer

2003–5 I.R.B. 372 February 3, 2003