The Internal Revenue Service has proposed to extend for up to 10 years the amount of time that taxpayers would have to apply for the “innocent spouse” tax relief program.

The IRS issued REG-132251-11 on Monday, which proposes to expand from two to 10 years the amount of time that taxpayers could apply for innocent spouse relief so they are no longer responsible for the tax debts of estranged spouses. The document contains proposed regulations relating to relief from joint and several tax liability under Section 6015 of the Tax Code and relief from the federal income tax liability resulting from the operation of state community property laws under Section 66.

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