Innocent spouse tax relief is perhaps the most difficult type of tax resolution case because it relies on more than verifying current numbers. More is subjective, and client cooperation, even if the client is functioning under a high level of financial and emotional stress, is important for a successful outcome of these cases.

I found the comments submitted to the IRS by the ABA to be insightful for two new cases that I may address soon. Comments on Form 8857 (americanbar.org)