Proc. 2003-61 appropriately interprets the requirements for equitable relief under Internal Revenue Code Section 6015(f).

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

Besides, they noted, the tax code itself does not set a time limit for equitable relief.

FORBES: IRS To Give Innocent Spouse A Facelift

The IRS will not apply the two-year limit in any pending litigation involving equitable relief innocent spouse claims.

FORBES: Kinder Gentler IRS Lifts Innocent Spouse Barrier

The IRS will no longer apply the two-year limit to new equitable relief requests or requests the IRS is currently considering.

FORBES: Kinder Gentler IRS Lifts Innocent Spouse Barrier

If your equitable relief request was previously denied just because of the two-year limit, you can reapply as long as the tax statute of limitations is still open.

FORBES: Kinder Gentler IRS Lifts Innocent Spouse Barrier

Although the law sets forth standards about who can qualify for either of these breaks, it also gives the IRS power to grant "equitable relief" to applicants who don't otherwise qualify.

FORBES: The New Divorce Court

Proc. 2003-61 provides that its list is nonexclusive, and that the Service will consider and weigh all relevant facts and circumstances in deciding applications for equitable relief under Code Section 6015.

FORBES: IRS Lowers Bar for Innocent Spouse Relief