In one recent case, the applicant was denied relief by the IRS Innocent Spouse Office, but later granted innocent spouse relief by the IRS Appeals Office.

FORBES: IRS Expands Availability of Innocent Spouse Relief

Where relief is denied, the requesting spouse should promptly file an appeal with the IRS Appeals Office.

FORBES: Mothers Don't Let Your Daughters Grow Up to be Innocent Spouses

The requesting spouse should not spend a great deal of time on the appeal, however, as the IRS Appeals Office routinely denies such appeals.

FORBES: Mothers Don't Let Your Daughters Grow Up to be Innocent Spouses