title = "Innocent Spouse Relief"

content = """
Innocent spouse relief may relieve a spouse from liability for tax attributable
to the other spouse's errors or omissions. Marble Column CPA explains the
options and refers clients to the controversy group for preparation of the
request. Form 8857 is used.

**Types:** Relief from liability, separation of liability, equitable relief.
Each has specific requirements. Request must be made within two years of
IRS collection activity. Timing is critical.

**Relief from Liability:** Erroneous items attributable to the other spouse;
claiming spouse did not know and had no reason to know; it would be inequitable
to hold liable. Applies to understated tax.

**Referral:** Innocent spouse requests require careful fact development and
legal analysis. Tax preparation agent provides overview and refers. Document
referral and retain copy of any Form 8857 if prepared by firm.
"""  # noqa: E501

version = "0.0.1"
