Under what conditions is relief by court order allowed?
• You have obtained a divorce from your spouse, and the court issued an order relieving you of the unpaid tax due from a joint liability. • You are in the process of obtaining a divorce and your joint gross income exceeds $150,000 or you owe more then $7,500 for the tax year(s) for which you are seeking relief, send us a letter requesting a Tax Revision Clearance Certificate, which you will provide to the court. After the court issues its order, you will need to provide us with a copy of the court order and we will determine the amount of your relief. In your letter requesting a Tax Revision Clearance Certificate be sure to include your name, address, telephone number, and social security number. However, please note that the court is limited in the relief that it can provide. The court cannot: • Relieve you of your responsibility to pay tax on your own income. • Provide relief on taxes already paid.