Innocent Spouse Analyzer — Tax Rep Network

Step 1 — Form 8857 Analysis

Answer the questions below. The analysis follows the inquiry of Form 8857 and Rev. Proc. 2013-34.

Was a joint return filed for the year(s) at issue?

Is the liability an understatement, an underpayment, or both?

Are the erroneous items attributable to the non-requesting spouse?

Did the client know — or have reason to know — of the item at signing?

Was the return signed by the requesting spouse (the client)?

Was the return signed under duress?

Current marital status

Have the spouses lived apart for at least 12 months?

Filed within 2 years of first IRS collection activity?

Required for §6015(b) and (c).

Would collection cause economic hardship?

History of abuse by non-requesting spouse?

Mental or physical health issues at signing or now?

Did non-requesting spouse control household finances?

Knowledge that the tax would be unpaid (underpayment cases)?

Did requesting spouse receive significant benefit beyond normal support?

Who is legally obligated for the liability under the divorce decree?

Has the client been compliant with tax laws since?

Step 2 — Generate Cover Letter

Fill in the practitioner and client details. The narrative blocks let you tailor the letter to the client’s facts.

Practitioner name

Title

Firm name

Phone number

Firm address

Letter date

Client name

Last 4 of SSN

Tax year(s)

e.g., 2018, 2019, 2020

Primary basis for relief

Non-requesting spouse’s role / control of finances

Health facts (if applicable)

Abuse facts (if applicable)

Hardship facts

Additional facts (optional)

Enclosures (one per line)

Editable letter preview

Edit the body text directly above. Lines starting with “• ” render as bullet points in the .docx. The letterhead, address block, and Re: line are built from the form fields above.

Letter is generated as a Microsoft Word (.docx) file you can edit before sending.