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CT 8857 , Request for Innocent Spouse Relief and Separation Ct  Form

CT 8857 , Request for Innocent Spouse Relief and Separation Ct Form

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hi this is Michael O'Leary from by-the-book taxes again with the next video blog in the series on innocent spouse relief this is the third in the series that deals with the version of innocent spouse called equitable relief section 601 5f in the last two presentations I went over a little bit more expanded legislative history of innocent spouse which really dates back to 1938 when Congress passed legislation putting into place joined several liability I'm not going to go through all of that again suffice it to say the most recent legislative act regarding innocent spouse was in 1998 Congress passed the IRS Reform Act which got rid of old Internal Revenue Code section 601 3 and replaced it instead with the new Code section 601 5 which expanded innocent spouse and gave two additional relief requests or filing options the traditional state there was a traditional innocent spouse in Code section 601 three but Code section 601 five expanded that to include 601 5c separation

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