The Income Tax Accounts Division will review all requests for relief and the supporting documentation and will make a recommendation that the Tax Commission grant the requested relief if the documentation has established that the liability is attributable to the income or business activity of the non-requesting spouse and that to hold the requesting spouse liable for the deficiency for the tax year involved would be inequitable.

← 710:50-3-60 Relief of spouse from Oklahoma income tax liability on joint Oklahoma income tax return 710:50-3-63 Procedure upon adverse recommendation →