Identify Taxpayer Rights And Remedies Practice Test

Relief is available if the taxpayer files a separate return after the joint return is filed.

Relief is available for any portion of a joint return that the IRS disputes.

Relief is available when there is an understatement attributable to erroneous items of the other spouse, the innocent spouse did not know and had no reason to know of the understatement, and it would be inequitable to hold the innocent spouse liable.

Relief is available whenever one spouse earns more income than the other.