Traditional innocent spouse relief under IRC 6015(b) requires, among other things, that:

The requesting spouse did not know and had no reason to know of the understatement when signing the return

The tax was an underpayment of reported tax

The requesting spouse earned more than the other spouse and reported all of her own share of income on the return

Separation of liability relief under IRC 6015(c) is available only if the requesting spouse:

Is divorced, legally separated, widowed, or was not a member of the same household as the other spouse during the 12 months before the request

Was married for less than one year

Lives in a community property state

Which type of relief can apply to an underpayment (tax properly reported but not paid) on a joint return?

Equitable relief under IRC 6015(f)

Innocent spouse relief under IRC 6015(b)

Separation of liability relief under IRC 6015(c)

By when must a request for innocent spouse relief under IRC 6015(b) or (c) be filed?

No later than 2 years after the IRS's first collection activity against the requesting spouse

Within 90 days of the notice of deficiency issued to the requesting spouse for the tax year in question

Within 3 years of the return's due date

What happens to the non-requesting spouse when an innocent spouse claim is filed?

The IRS notifies the non-requesting spouse, who may participate and provide information

The non-requesting spouse is automatically audited

The non-requesting spouse must co-sign Form 8857

Nothing; the claim is kept confidential from the other spouse under the disclosure rules

After the IRS issues a final determination denying innocent spouse relief, how can the requesting spouse seek court review?

Petition the Tax Court within 90 days of the final determination letter

File a refund suit in U.S. district court within 2 years of the final determination

Is a refund available under separation of liability relief (IRC 6015(c))?

No; refunds are not available under 6015(c), although they may be under 6015(b) or (f)

Only for amounts paid by the other spouse, since 6015(c) allocates the deficiency between the spouses

Only if the claim is filed within 90 days

Which factor weighs in favor of equitable relief?

The requesting spouse was a victim of abuse that affected her ability to question the return or payment

The requesting spouse benefited significantly from the unpaid tax

The requesting spouse has not complied with tax law since

The requesting spouse had significant control over household finances and the preparation of the return

What relief does IRC 66(c) provide?

Relief from the effect of community property laws for a spouse who did not file a joint return

Relief for joint filers only, allocating a deficiency between spouses who filed jointly in a community property state

Innocent spouse and injured spouse relief

Joint filers are each liable for the full tax, but Form 8857 can relieve a spouse through innocent spouse relief (understatements you did not know about), separation of liability (divorced, separated, widowed or living apart), or equitable relief (which also covers unpaid tax); Form 8379 injured spouse relief is different, recovering refunds taken for the other spouse's debts.

Updated 2026-09-23 · 4 sources · By the EnrolledAgentKit team

Exam part

Part 3

Representation, Practices and Procedures

IRS domain

Representation before the IRS

25 of 85 scored Qs

Tax year tested

2025

2026-27 SEE

Practice questions

10 free below

The rules the exam tests

Figures for tax year 2025, the year the 2026-27 SEE tests. Verify against the cited primary source.
Rule	What it says (2025)	Source
6015(b) innocent spouse	Understatement from other spouse's items; no knowledge/reason to know; inequitable	IRC 6015(b)
6015(c) separation of liability	Divorced, legally separated, widowed or not same household 12 months; actual knowledge bars	IRC 6015(c)
6015(f) equitable relief	Covers underpayments and understatements; facts and circumstances	IRC 6015(f); Rev. Proc. 2013-34
Deadline (b), (c)	2 years after first collection activity	IRC 6015(b)(1)(E), (c)(3)(B)
Deadline (f)	Within CSED (unpaid) or refund period	IRC 6015(f)(2)
Refunds	Available under (b) and (f), not (c)	IRC 6015(g)(3)
Non-requesting spouse	Notified; may participate	IRC 6015(h)
Tax Court	Petition within 90 days of final determination	IRC 6015(e)
Community property (separate returns)	IRC 66(c) relief via Form 8857	IRC 66(c)
Injured spouse	Form 8379: share of joint refund offset for spouse's separate debts	IRC 6402

Worked example

Facts: Dana and Eric filed jointly for 2022. Eric omitted $40,000 of consulting income; Dana did not know. They divorced in 2024; the IRS assessed $9,600 and began collection against Dana in March 2025.

Options: Dana files Form 8857 by March 2027. She can seek 6015(c) (divorced) to allocate the deficiency to Eric, or 6015(b) since she had no knowledge; if she already paid and wants money back, (b) or (f), not (c), can produce a refund.

Exam traps

Only equitable relief covers tax that was reported but not paid.
Separation of liability requires the marital-status test.
Injured spouse (8379) is about refund offsets, not liability.
The IRS must notify the other spouse.