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How should the revenue agent handle a joint return where one spouse elects to participate but the other spouse does not and “innocent spouse” relief is not being claimed?

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How should the revenue agent handle a joint return where one spouse elects to participate but the other spouse does not and “innocent spouse” relief is not being claimed?

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A-Misc.3. One spouse can elect to participate even if the other spouse does not. There are Non-Masterfile procedures for dealing with this situation. The revenue agent should seek assistance for this situation.

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