Which of the Following Is Not a Requirement to Qualify

question 57

Multiple Choice

Which of the following is not a requirement to qualify for innocent spouse relief?

• A)The individual electing innocent spouse relief must have been abandoned by her spouse for more than 6 months.
• B)The individual establishes that she did not know and had no reason to know that there was an understatement
• C)It would be inequitable to hold the individual liable for the deficiency attributable to the understatement when all facts and circumstances are considered
• D)The individual elects innocent spouse relief within the time period that the statute of limitation is open for collection activities.