APPROVAL OF INNOCENT SPOUSE RELIEF
42.15.329 APPROVAL OF INNOCENT SPOUSE RELIEF
(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)#
(a) the innocent spouse relief applicant must make a written request stating the reasons and specific periods for which the relief is requested;
(b)#
(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