You’ve known for years about your spouse’s questionable hygiene, curious sense of style and dislike of your side of the family.  You’ve often wondered why you married in the first place!  Now you find out your spouse has been saying nyet to the IRS.  What to do?

Innocent Spouse Relief was made available by the IRS to address the problem of, well, innocent spouses.  You’ve paid your taxes so you shouldn’t be on the hook for those your spouse chose not to pay.

The fly in the ointment was a 2 year limit on requests.  This limit is no longer.  On July 25th the IRS announced the elimination of the 2 year limit and provided this Q&A to clarify the policy shift.