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Introduction

SECTION 5. PROCEDURE

Internal Revenue Bulletin 2012-4 · 2026-10-03 edition · updated 2026-10-04 · United States

A requesting spouse seeking equitable relief under section 66(c) or section 6015(f) must file Form 8857, Request for Innocent Spouse Relief ( and Separation of Liability, and Equitable Relief ), or other similar statement signed under penalties of perjury, within the applicable period of limitation as set forth in section 4.01(3) of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2012-4
Internal Revenue Bulletin 2012-4

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