Tax Relief for Innocent Spouses Question #7: Can I apply for innocent spouse relief after signing a Closing Agreement?
The answer varies with the type of agreement. (This highlights why it is so important to have a tax attorney or Certified Tax Resolution Specialist on your side to make sure you understand clearly what you are committing yourself to.) • Form 866, Agreement as to Final Determination of the Tax Liability – closed that tax year for good. • Form 906, Closing Agreement on Final Determination Covering Specific Matters – resolved only those issues specifically covered in the agreement. Anything not addressed is still negotiable.
