A Taxpayer Can Receive Innocent Spouse Relief If

question 1584

Multiple Choice

A taxpayer can receive innocent spouse relief if

• A) under the circumstances, it would be inequitable to hold the innocent spouse liable for the understated tax.
• B) the understated tax is attributable to erroneous items of the other spouse.
• C) the innocent spouse did not know and had no reason to know that there was an understatement of tax.
• D) All of the above conditions apply.