Direct answer
Generally, a processable request for innocent spouse relief restricts the IRS from collecting the covered liability from the spouse who filed the request while it is pending. IRS guidance states that the pending period ordinarily begins when the IRS receives Form 8857 and can include timely Tax Court review.
This does not erase the tax or decide that relief will be granted. The restriction applies to the requesting spouse, the tax years included in the request, and the liability under review.
When the collection protection starts
The IRS must be able to process the request. An unsigned, incomplete, or returned Form 8857 may not create the same collection protection. Keep filing proof and respond promptly if the IRS asks you to correct the form.
The formal rules for innocent spouse relief and separation of liability generally prohibit levy or a court collection proceeding during the protected period unless the IRS determines that delay would jeopardize collection. IRS administrative procedures also place a collection freeze on a processable claim.
What can continue
- Interest and penalties continue to accrue on any unpaid amount.
- The IRS may continue collection from the spouse or former spouse who did not file the request.
- The request does not automatically resolve a federal tax lien, approve a payment plan, or return money collected before the request.
- You must continue filing current returns and paying current taxes.
- The IRS may resume collection after the case ends for any amount you remain responsible for.
Effect on the collection time limit
The collection limitations period is generally suspended while collection is prohibited and for 60 days afterward. The pending request can therefore extend the time the IRS has to collect an amount that remains due after the decision.
Do not file Form 8857 solely to delay collection. The form requires complete facts and a signature under penalties of perjury.
Other deadlines do not stop
Form 8857 does not extend a 90-day deadline on a notice of deficiency. The official instructions state that a person with an open deficiency notice should also protect the Tax Court deadline and raise innocent spouse relief in the petition when appropriate. A Collection Due Process notice also has its own hearing deadline.
If a levy, court case, bankruptcy, or notice deadline is active, obtain qualified help promptly. Filing one administrative request does not necessarily preserve every other remedy.
After the IRS decision
The IRS first issues a preliminary determination. Both spouses generally have 30 days to appeal that preliminary decision under the instructions in the letter. After the final determination, the requesting spouse generally has 90 days to petition the Tax Court. A petition may also be available after six months if the IRS has not issued a final determination.
When the case becomes final, the IRS may collect from the requesting spouse any portion for which relief was not granted. Review the account and the decision letter to confirm the years and amounts affected.
Recommended action
Submit a complete and signed Form 8857 through the current IRS channel, include every relevant year, keep proof, and monitor notices. If collection continues against you for a covered year after the IRS has accepted the request for processing, contact the number on the notice or the innocent spouse operation and provide the receipt information.
Official sources
- IRS — Publication 971
- IRS — Instructions for Form 8857
- IRS — Innocent spouse relief
- eCFR — collection restrictions and Tax Court review