The IRS may grant equitable relief for liability on a joint return where innocent spouse relief (1.7) and separate liability (1.8) are not available. For example, the separate liability election and innocent spouse relief are not available where the proper amount of tax was reported on a joint return but your spouse failed to pay the tax owed. If you signed a correct return on which tax was owed and, without your knowledge, your spouse used the funds intended for payment of the tax for other purposes, the IRS may grant you equitable relief. A request for equitable relief is made on Form 8857. The IRS may also grant equitable relief in cases where the proper amount of tax was understated on the joint return if it would be inequitable to hold you liable.
Each of the following conditions must be met before the IRS will even consider granting you equitable relief: