How soon can I file for Innocent Spouse Relief?

Innocent Spouse Relief can be requested at any point after the taxpayer(s) have received a notification of examination. If a request for Innocent Spouse Relief is received before a taxpayer has been notified of an upcoming examination, it is considered ineffective and will not be considered by the IRS to relieve liability of a spouse’s wrongdoing (See Treas. Regs. §1.6015-5(b)(5)).