Tax Relief for Innocent Spouses Act

The Tax Relief for Innocent Spouses Act allows the Tax Court to review innocent spouse claims from the beginning, rather than only reviewing the initial decision made by the IRS. This change directly affects married individuals who seek relief from tax liabilities caused by their spouse's unpaid taxes. The bill applies to any legal petitions or requests filed on or after the law's enactment date. It does not alter the existing rules for granting relief but ensures that courts can fully re-examine these cases without being limited to reviewing only the IRS's original ruling.