(1) Reasonable grounds for granting innocent spouse relief must be demonstrated in writing.

(2) Relief may not be granted in excess of the relief granted by the IRS.

(3) The following requirements must be met, before the department may consider an application for innocent spouse relief:

(a) the innocent spouse relief applicant must make a written request stating the reasons and specific periods for which the relief is requested;

(b) the innocent spouse relief applicant must have received Innocent Spouse Relief under section 6015 of the IRC from the IRS to be eligible for consideration by Montana; and

(c) the innocent spouse relief applicant must provide the Department of Revenue with complete copies of all correspondence to and from the IRS, and documentation that relief has been granted by the IRS for those periods.

(4) The innocent spouse relief applicant shall provide a copy of any court order stating that the spouse or former spouse is responsible for paying the taxes.

(5) The taxpayer shall include on the application any other documents and information demonstrating the reasons why relief should be granted, as required in 15-30-2646, MCA.

(6) Upon request, the innocent spouse relief applicant requesting relief shall provide any additional information necessary to compute each spouse's separate Montana tax liability.

(7) When the review has been completed, the applicant will be advised of the decision of the department, and given the option to appeal if they disagree with the decision.

(8) The provisions of this rule only apply to individual income tax liabilities arising from a joint Montana return for tax years beginning after December 31, 2002.

History: 15-30-2620, 15-30-2646, MCA; IMP, 15-30-2646, MCA; NEW, 2010 MAR p. 1088, Eff. 4/30/10.