May taxpayers request that the closing agreement include language pertaining to “innocent spouse” relief under section 6015?
A-Misc.2. Yes. Information relating to “innocent spouse” provisions can be included in the Form 906. This type of situation will be handled on a case-by-case basis and determined on the facts of the particular case. Appropriate closing agreement language can be inserted. The taxpayer should inform the Service of his or her desire to claim “innocent spouse” relief when submitting the additional information.
