Letter 3179: Request for Documentation for Innocent Spouse Relief

The Letter 3179 is sent by the IRS to request additional documentation from taxpayers applying for Innocent Spouse Relief. This relief is designed for individuals seeking to be excused from joint tax liabilities incurred due to their spouse’s underreporting of income or other tax issues. The IRS uses the requested information to determine whether the taxpayer qualifies for this relief.

Key aspects of Letter 3179:

• Request for Documentation: The letter specifies what additional documentation the taxpayer needs to provide to support their Innocent Spouse Relief claim. This could include financial records, divorce agreements, or evidence showing lack of involvement in the spouse’s tax underreporting.
• Verification of Eligibility: The IRS uses the information provided to verify the taxpayer’s eligibility for Innocent Spouse Relief. The taxpayer must demonstrate that they were unaware of the tax discrepancies caused by their spouse and that it would be unfair to hold them responsible for the debt.
• Deadline for Submission: The letter provides a deadline by which the taxpayer must submit the requested information. Failing to meet this deadline could result in the denial of the relief request.
• Next Steps: Once the IRS reviews the additional documentation, they will decide whether to approve or deny the Innocent Spouse Relief request and notify the taxpayer of the outcome.

Letter 3179 is important for taxpayers seeking to be absolved of joint tax liabilities caused by a spouse, and timely submission of documentation is crucial for the relief process.