Table of Contents

• Publication 971 - Introductory Material
  • Important Changes
  • Introduction
  • Useful Items - You may want to see:
• Publication 971 - Main Contents
  • How To Request Relief
    • Exception for agreements relating to TEFRA partnership proceedings.
    • Tax Court Review of Request
  • Community Property Laws
    • Relief for Married Persons Who Did Not File Joint Returns
  • Innocent Spouse Relief
    • Understatement of Tax
    • Erroneous Items
    • Actual Knowledge or Reason To Know
    • Indications of Unfairness for Innocent Spouse Relief
  • Relief by Separation of Liability
    • Limitations on Relief
  • Equitable Relief
    • Conditions for Getting Equitable Relief
    • Factors for Determining Whether To Grant Equitable Relief
  • How To Allocate the Understatement of Tax
    • Instructions for Completing Worksheet A
    • Worksheet A Example
  • Filled-in Form 8857
  • Flowcharts
• Publication 971 - Additional Material
  • Questions & Answers
  • How To Get Tax Help
• Index